2016 (6) TMI 1058

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.... present appeal. 2. After hearing both the sides represented by Shri Shri R K Mishra, AR and Shri Shri M K Sharma, learned Advocate appearing for the assessee, we find that the respondents are engaged into cutting, sowing etc. of marble blocks into slabs / tiles of various sizes. Revenue raised demands against the respondent on the ground that such an activity amounts to manufacture and the respondent is liable to pay duty of excise on their final product at the time of their clearance. However, the said show cause notice was dropped by the original adjudicating authority by arriving at a finding that the activity of cutting marble blocks into slabs / tiles does not amount to manufacture. 3. Being aggrieved with the order of original ....

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....Mumbai II [2004 (165) ELT 50 (Tri-Mum). Revenue's case is that though conversion of blocks into slabs does not amount to manufacture in terms of law declared by the Honble Supreme Court in the case of Aman Marble Industries, the appellants were actually converting the stone into slabs and tiles, in which case same would amount to manufacture. As such, it is contended before us that respondents were clearing tiles under the guise of slabs. 5. However, we find that there is no evidence on record to show that the slabs cleared by the appellant were actually tiles. Apart from that we also note that the issue stand decided in a number of decisions referred supra. Infact Tribunals decision in the case of Associated Stone Industries (Kotah....