https://www.taxtmi.com/caselaws?id=47672 The court held that cutting and polishing of granite slabs and tiles does not amount to manufacturing subject to excise duty under the Central Excise Act, 1944. The dismissal of Special Leave Petition (SLP) in a previous case did not establish a binding precedent, and the court followed the decision in the Aman Marbles case, which determined that such processes do not constitute manufacturing. As a result, the court allowed the writ petitions, quashing the notices and aligning with the interpretation in the Aman Marbles case. en-us Fri, 20 Jan 2006 00:00:00 +0530 Fri, 30 Jul 2010 12:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47672 The court held that cutting and polishing of granite slabs and tiles does not amount to manufacturing subject to excise duty under the Central Excise Act, 1944. The dismissal of Special Leave Petition (SLP) in a previous case did not establish a binding precedent, and the court followed the decision in the Aman Marbles case, which determined that such processes do not constitute manufacturing. As a result, the court allowed the writ petitions, quashing the notices and aligning with the interpretation in the Aman Marbles case. Case-Laws Central Excise Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47672