https://www.taxtmi.com/caselaws?id=84482 For excise purposes, manufacture arises only when processing results in a distinct commercial commodity recognised separately in trade. Marble tiles made by cutting, edging, trimming and polishing marble blocks were treated as not excisable because the department did not show that they had a separate market identity from marble blocks or slabs. Granite tiles produced by similar processing were treated as excisable and classifiable under Item 68 because sawn and polished granite was regarded as a distinct marketable product under the applicable granite precedent. Excisability of marble and granite crazy and cladding materials could not be finally determined on the existing record and required fresh examination of the facts. en-us Mon, 24 Jul 1995 00:00:00 +0530 Fri, 22 Jul 2011 12:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84482 For excise purposes, manufacture arises only when processing results in a distinct commercial commodity recognised separately in trade. Marble tiles made by cutting, edging, trimming and polishing marble blocks were treated as not excisable because the department did not show that they had a separate market identity from marble blocks or slabs. Granite tiles produced by similar processing were treated as excisable and classifiable under Item 68 because sawn and polished granite was regarded as a distinct marketable product under the applicable granite precedent. Excisability of marble and granite crazy and cladding materials could not be finally determined on the existing record and required fresh examination of the facts. Case-Laws Central Excise Mon, 24 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84482