This machine can be operated in alignment of corrugating machine instead of rewinding and making roll of single phase. It will avoid the labour of 2 to 3 persons to cut on board cutter. The machine is attached with A.C. Drive motor with PLC controller .with digital size setting. Moreover the machine is provided with variable speed drive to align the corrugation. It can cut the paper into 2 to 3 Nos. at a time from paper reels with no variances.