2001 (7) TMI 459 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of duty of Rs. 3,18,427 as crushing, grinding, and sieving of Soap Stone did not amount to manufacture under Central Excise Act, 1944. The Tribunal found Commissioner's judgments and chapter note irrelevant, citing Supreme Court cases supporting their decision. The appeal was allowed with consequential benefit.