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2003 (9) TMI 81 - SC - Central Excise
Whether the cutting of marble blocks into marble slabs amounts to manufacture for the purpose of the Central Excise Act - Held that:- Following decision of Rajasthan State Electricity Board v. Associated Stone Industries and Anr [2000 (5) TMI 1061 - SUPREME COURT] - activity carried on by the appellant does not amount to manufacture - Decided in favour of assessee.