Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Cutting marble blocks into slabs: Exemption from excise duty confirmed The case involved determining whether cutting marble blocks into slabs constitutes 'manufacture' under the Central Excises and Salt Act, 1944, and the ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cutting marble blocks into slabs: Exemption from excise duty confirmed
The case involved determining whether cutting marble blocks into slabs constitutes "manufacture" under the Central Excises and Salt Act, 1944, and the liability of excise duty on the produced slabs. The appellants, engaged in cutting marble blocks into slabs, were initially denied exemption from excise duty. However, following a precedent set by a previous case before the Tribunal, which ruled that such cutting did not amount to "manufacture," the Supreme Court dismissed the Revenue's appeal. As a result, the present appeal succeeded, granting relief to the appellants from excise duty liability on the produced slabs.
Issues involved: Determination of whether cutting marble blocks into slabs constitutes "manufacture" under Sec. 2(f) of the Central Excises and Salt Act, 1944 and the liability of excise duty on the produced slabs under Tariff Item No. 68 of the Central Excise Tariff Schedule.
In the case, the appellants were engaged in cutting rough marble blocks into slabs on a job-work basis, with marble blocks supplied by outsiders. The Central Excise authorities contended that this process amounted to "manufacture" under Sec. 2(f) of the Act and that duty was chargeable on the slabs under Tariff Item No. 68. The appellants paid duty until 31-3-1981 based on the job charges but claimed exemption from 1-4-1981 onwards under Notification No. 105/80. However, the Assistant Collector disallowed the exemption and held duty was payable from 1-4-1981 on the full value of the goods, a decision upheld by the Collector (Appeals).
An earlier case before the Tribunal, M/s. Fine Marbles & Minerals Pvt. Ltd., Makrana, had ruled that cutting marble blocks into slabs did not constitute "manufacture" under the Act, and the produced slabs were not liable for excise duty under the Tariff Schedule. This decision was challenged by the Revenue in the Supreme Court, which ultimately dismissed the appeal. Consequently, the present appeal in question succeeded, and the appellants were granted relief.
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