Paddy to rice conversion not manufacturing u/s 2(f) of Central Excise Act; rice not excisable u/s 2(d).

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Full Text of the Document

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....The conversion of paddy into rice/broken rice/rice bran does not amount to manufacture in terms of Section 2 (f) of Central Excise Act, 1944 and the rice/rice bran/broken rice are not excisable goods in terms of Section 2(d) of the Act....