https://www.taxtmi.com/caselaws?id=331006 The case involved a determination of whether crushing coal constitutes manufacturing under the Central Excise Act. The Authority for Advance Rulings held that crushing coal does not amount to manufacturing activity as defined by the Act. Despite the process, the nature of coal remains unchanged, and no new product is created. The ruling focused solely on the manufacturing aspect, concluding that the activity of crushing coal does not fall within the definition of "manufacture" under the Act. As a result, the application was decided in favor of the applicant, and it was disposed of accordingly. en-us Fri, 13 May 2016 00:00:00 +0530 Wed, 04 Jan 2017 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331006 The case involved a determination of whether crushing coal constitutes manufacturing under the Central Excise Act. The Authority for Advance Rulings held that crushing coal does not amount to manufacturing activity as defined by the Act. Despite the process, the nature of coal remains unchanged, and no new product is created. The ruling focused solely on the manufacturing aspect, concluding that the activity of crushing coal does not fall within the definition of "manufacture" under the Act. As a result, the application was decided in favor of the applicant, and it was disposed of accordingly. Case-Laws Central Excise Fri, 13 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331006