2003 (9) TMI 81

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....is appeal is one whether the cutting of marble blocks into marble slabs amounts to manufacture for the purpose of the Central Excise Act. The Tribunal by a majority decision took the view that the commodity in question falls within entry 25.04 of the Tariff but to examine certain aspects on facts remitted the matter to the assessing authority. 2.The contention put forth on behalf of the appella....

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....hereof attracts tax under the Central Excise Act. 4.In Rajasthan State Electricity Board v. Associated Stone Industries and Anr. - JT 2000 (6) SC 522 such a question fell for consideration before this Court although in a different context, and this Court held as follows : "…This a part excavation of stones from a mine and thereafter cutting them and polishing them into slabs did not amount....