Uncut Paper Towels on Shabbos

Question:

On Shabbos, is one permitted to wipe his hands on paper towels still attached to the roll, without tearing them off, or are they muktza?

Answer:

They may be used to wipe hands. Even if they have muktzeh status it would be that of "kli shemelachto leissur" a utensil whose usage generally involves Shabbos prohibition. This form of muktzeh item may be used for a permissible use on Shabbos - "ltzorech gufo".

Sources:

Shulchan Aruch O:C 308:3. Some hold that toilet paper and paper towel are also set aside for use in a permissible way and are hence not muktzeh at all, See Chut Shani Shabbos Vol. 3 pg.158.