https://www.taxtmi.com/caselaws?id=100902 Crushing and pulverising manganese ore into smaller lumps and powder was treated, at a prima facie stage, as not amounting to manufacture. The Tribunal relied on cited precedents and the departmental chemist's opinion that the product remained manganese ore, and on that basis found a sufficient case for interim relief. Pre-deposit of duty and penalty was waived and recovery was stayed pending the appeal. en-us Tue, 30 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 16:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100902 Crushing and pulverising manganese ore into smaller lumps and powder was treated, at a prima facie stage, as not amounting to manufacture. The Tribunal relied on cited precedents and the departmental chemist's opinion that the product remained manganese ore, and on that basis found a sufficient case for interim relief. Pre-deposit of duty and penalty was waived and recovery was stayed pending the appeal. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100902