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2016 (8) TMI 390

Head Note:
Whether the process of crushing of coal would amount to manufacturing activity - Held that:- by considering the language of the section, the activity of crushing the coal would not be covered in the definition of ‘manufacture’. All that the applicant would be doing, would be crushing the coal of different size. However, it is well understood that even after crushing the coal, the coal will not lose its character nor it will be a new product. Therefore, the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal could be manufactured product. - Decided in favour of assessee


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