https://www.taxtmi.com/caselaws?id=72689 Grinding soapstone lumps into powder of required fineness was treated as manufacture because the process produced a product with a different name, character and use, including distinct industrial utility as a filler or extender. The exemption under Notification No. 23/55-C.E. was also available because soapstone and talc were treated as the same mineral, and the notification covered minerals known to be used as extenders, suspending agents, fillers or diluents without requiring proof of actual use in each case. On that reasoning, the demand could not be sustained, although the manufactured product remained within the exemption. en-us Fri, 26 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 13:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72689 Grinding soapstone lumps into powder of required fineness was treated as manufacture because the process produced a product with a different name, character and use, including distinct industrial utility as a filler or extender. The exemption under Notification No. 23/55-C.E. was also available because soapstone and talc were treated as the same mineral, and the notification covered minerals known to be used as extenders, suspending agents, fillers or diluents without requiring proof of actual use in each case. On that reasoning, the demand could not be sustained, although the manufactured product remained within the exemption. Case-Laws Central Excise Fri, 26 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72689