https://www.taxtmi.com/caselaws?id=97172 Crushing, grinding and sieving soap stone into powder was held not to amount to manufacture under central excise law. The Tribunal found that the cited tariff chapter note and the authorities relied on by the department did not cover the processing in question, and followed the later judicial view that similar mineral processing is outside the definition of manufacture unless the statute or tariff note expressly provides otherwise. The assessee therefore succeeded, the excise demand did not survive, and consequential relief was granted. en-us Thu, 19 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97172 Crushing, grinding and sieving soap stone into powder was held not to amount to manufacture under central excise law. The Tribunal found that the cited tariff chapter note and the authorities relied on by the department did not cover the processing in question, and followed the later judicial view that similar mineral processing is outside the definition of manufacture unless the statute or tariff note expressly provides otherwise. The assessee therefore succeeded, the excise demand did not survive, and consequential relief was granted. Case-Laws Central Excise Thu, 19 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97172