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2016 (6) TMI 1058 - AT - Central ExciseManufacturing activity or not - activity of cutting marble blocks into slabs / tiles - deemed manufacture - Held that:- the activity of cutting and polishing, sizing of marble slabs, other stones for cutting of marbles into slabs and tiles of Marble was conferred deeming character, which amount to manufacture by way of insertion of Note 6 of Chapter 25 of the Central Excise Act with effect from 1.3.2006. This fact also leads us to hold that the activity of cutting or polishing or conversion of blocks into tiles was held to be deemed manufacturing process by way of introduction of such chapter, inasmuch as they were otherwise not covered by the definition of manufacture as appearing in section 2(f) of the Central Excise Act. The said deeming fiction was created with effect from 1.3.2006. Inasmuch as the period involved in the present appeal is January, 2004 to October, 2004, i.e. prior to 1.3.2006 - No demand - Decided against the revenue.
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