https://www.taxtmi.com/caselaws?id=73908 The Tribunal determined that the process of crushing dolomite lumps into powder and chips does not amount to manufacture as it does not result in the creation of a new commercial commodity with distinct characteristics. Despite arguments from the appellant citing various judicial precedents, the Tribunal relied on the judgment of the Madhya Pradesh High Court in Behraghat Mineral Industries to support its decision. Consequently, the Tribunal rejected the appeals and upheld the original order, concluding that the process in question does not qualify as manufacture. en-us Thu, 08 Sep 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73908 The Tribunal determined that the process of crushing dolomite lumps into powder and chips does not amount to manufacture as it does not result in the creation of a new commercial commodity with distinct characteristics. Despite arguments from the appellant citing various judicial precedents, the Tribunal relied on the judgment of the Madhya Pradesh High Court in Behraghat Mineral Industries to support its decision. Consequently, the Tribunal rejected the appeals and upheld the original order, concluding that the process in question does not qualify as manufacture. Case-Laws Central Excise Thu, 08 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73908