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2013 (9) TMI 21 - AT - Central ExciseManufacture - marble slabs and marble tiles - cutting of marble blocks into marble slabs - Held that:- activity of polishing and ultimate conversion of blocks into polished tiles amounts to manufacture - those marble tiles were seized as the same were not accounted for in the statutory record maintained by the appellant as such those were liable to be confiscated in view of Rule 25(1)(b) of the Central Excise Rules. As regards cutting of marble blocks into marble slabs, since the activity is not amounting to manufacture, the order of confiscation is not valid.
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