https://www.taxtmi.com/caselaws?id=44604 Pulverisation of rock phosphate was considered against the excise question whether the activity amounts to "manufacture" under Entry No. 14(HH) of the Schedule to the Central Excises and Salt Act, 1944. The Court agreed with the Tribunal that the process did not satisfy the legal requirement of manufacture, and the earlier contrary Tribunal view, based on a Delhi High Court decision later reversed by the Supreme Court, did not alter that conclusion. Accordingly, pulverisation of rock phosphate was not treated as a manufacture process for excise purposes, and no duty was leviable. en-us Thu, 24 Jul 1997 00:00:00 +0530 Thu, 01 Jul 2010 11:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44604 Pulverisation of rock phosphate was considered against the excise question whether the activity amounts to "manufacture" under Entry No. 14(HH) of the Schedule to the Central Excises and Salt Act, 1944. The Court agreed with the Tribunal that the process did not satisfy the legal requirement of manufacture, and the earlier contrary Tribunal view, based on a Delhi High Court decision later reversed by the Supreme Court, did not alter that conclusion. Accordingly, pulverisation of rock phosphate was not treated as a manufacture process for excise purposes, and no duty was leviable. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44604