https://www.taxtmi.com/caselaws?id=329349 The Tribunal held that cutting marble blocks into slabs/tiles did not amount to manufacturing for excise duty liability. It emphasized that the process did not result in a new commercial product and cited precedents, including the Supreme Court's decision, to support this view. Despite the Revenue's argument, the Tribunal found no evidence that the cleared slabs were actually tiles. It also highlighted the importance of following the Supreme Court's decision in the Associated Stone Industries case. The Tribunal concluded that the activity did not constitute manufacturing during the relevant period, rejecting the appeal based on existing legal framework and precedents. en-us Wed, 04 May 2016 00:00:00 +0530 Mon, 13 Jun 2016 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329349 The Tribunal held that cutting marble blocks into slabs/tiles did not amount to manufacturing for excise duty liability. It emphasized that the process did not result in a new commercial product and cited precedents, including the Supreme Court's decision, to support this view. Despite the Revenue's argument, the Tribunal found no evidence that the cleared slabs were actually tiles. It also highlighted the importance of following the Supreme Court's decision in the Associated Stone Industries case. The Tribunal concluded that the activity did not constitute manufacturing during the relevant period, rejecting the appeal based on existing legal framework and precedents. Case-Laws Central Excise Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329349