https://www.taxtmi.com/caselaws?id=74349 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. en-us Fri, 09 Jan 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74349 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. Case-Laws Central Excise Fri, 09 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74349