https://www.taxtmi.com/caselaws?id=82955 Crushing or grinding lumps of Diaspore and Pyrophylite into powder or smaller specified lumps amounts to manufacture because the processed minerals become commercially distinct and marketable products under Section 2(f) of the Central Excises and Salt Act, 1944. The Tribunal found that the mined lumps were not usable in their original form, while the processed forms acquired a different name, character and use for industrial applications. Authorities cited by the appellants were distinguished on their facts and context. en-us Sun, 29 Oct 1933 00:00:00 +0530 Fri, 08 Jul 2011 13:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82955 Crushing or grinding lumps of Diaspore and Pyrophylite into powder or smaller specified lumps amounts to manufacture because the processed minerals become commercially distinct and marketable products under Section 2(f) of the Central Excises and Salt Act, 1944. The Tribunal found that the mined lumps were not usable in their original form, while the processed forms acquired a different name, character and use for industrial applications. Authorities cited by the appellants were distinguished on their facts and context. Case-Laws Central Excise Sun, 29 Oct 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82955