https://www.taxtmi.com/caselaws?id=236588 Cutting and processing marble blocks into slabs did not amount to manufacture because slabs were not treated as new commercially distinct excisable goods, but the conversion of marble blocks into polished or dimensioned marble tiles did amount to manufacture since the tiles emerged as commercially distinct marketable goods. Confiscation and penalty under the excise rules could be sustained only for excisable goods, so they were not valid for the marble slabs. They were upheld for the marble tiles, with the redemption fine and penalty modified in light of the partial relief. en-us Thu, 10 May 2012 00:00:00 +0530 Mon, 02 Sep 2013 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236588 Cutting and processing marble blocks into slabs did not amount to manufacture because slabs were not treated as new commercially distinct excisable goods, but the conversion of marble blocks into polished or dimensioned marble tiles did amount to manufacture since the tiles emerged as commercially distinct marketable goods. Confiscation and penalty under the excise rules could be sustained only for excisable goods, so they were not valid for the marble slabs. They were upheld for the marble tiles, with the redemption fine and penalty modified in light of the partial relief. Case-Laws Central Excise Thu, 10 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236588