This machine can be operated in alignment of corrugating machine instead of rewinding and making roll of single phaser. It will avoid the labour of 2 to 3 persons to cut on board cutter. The machine is attached with P.I.V Gear unit to cut into the required size. 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.