https://www.taxtmi.com/caselaws?id=46675 Cutting marble blocks into marble slabs does not amount to manufacture under the Central Excise regime because manufacture requires a new and distinct article with a different name, character or use. Mere conversion of marble blocks into slabs, without creation of a commercially different product, leaves the original identity of the goods unchanged. Applying the settled principle from earlier precedent on stone processing, the Court held that cutting and polishing alone is insufficient to constitute manufacture. The appeal succeeded and the Tribunal's order was set aside. en-us Thu, 18 Sep 2003 00:00:00 +0530 Thu, 25 Sep 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46675 Cutting marble blocks into marble slabs does not amount to manufacture under the Central Excise regime because manufacture requires a new and distinct article with a different name, character or use. Mere conversion of marble blocks into slabs, without creation of a commercially different product, leaves the original identity of the goods unchanged. Applying the settled principle from earlier precedent on stone processing, the Court held that cutting and polishing alone is insufficient to constitute manufacture. The appeal succeeded and the Tribunal's order was set aside. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46675