2018 (7) TMI 540

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....peal/2009 dated 30.09.2009 passed by the Commissioner of Central Excise (Appeals), Patna. 2. The issue in all the appeals is identical. So, all the appeals are being disposed of by this consolidated order for the sake of convenience. 3. Briefly stated the facts of the case are that the appellant is engaged in import of marble slabs and its processing with resin filling, grinding and cutting and polishing as may be required and claimed the benefit of the Notification No.04/2006-CE dated 01.03.2006, which pertaining to the partial exemption to the duty, but the Department has denied the benefit of the said Notification and brought the imported marble slabs under Chapter sub-heading No.68022190 and demanded the full duty. Being aggrieved....

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....ab shall be 6802 21 90 only and the benefit of exemption Notification No. 4/2006-C.E. would be admissible. The clarification issued by the Board would indicate that the appellant is eligible for the benefit of exemption Notification No. 4/2006-C.E. extending the analogy of the said Circular of C.B.E. & C., the duty liability, if any, arises on the appellant, on the marble slabs which they received prior to March 2006 from their job workers on payment of duty, the appellant is eligible to avail the CENVAT Credit on such amount and he would have been eligible for benefit of Notification No. 4/2006- C.E. and they would discharge of duty liability @ Rs. 30 per sq. mtr. as indicated in the said notification, which is revenue neutral position. ....

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.... of co-ordinate Bench in the case of Oriental Trimex Ltd. (supra), we find that the activity of resin filling, polishing by the appellant on agglomerated marble slabs will not amount to manufacture. Hence, the demand of duty on such processed agglomerated marble slabs for the period prior to March 2008 is un-sustainable in law. As regards the clearance of processed agglomerated marble slabs after March 2008 upto 26-2-2010, the activity undertaken by the appellant of cutting/sawing of agglomerated marble blocks into slabs during this period resin filling and polishing would not amount to manufacture as the judgment of Hon'ble Supreme Court in the case of Aman Marble Industries Pvt. Ltd. is applicable in this case. With effect from 26-2-2010,....