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M/s Aravali Marbles Versus Commissioner of Central Excise And Service Tax, Jaipur-I

2015 (11) TMI 144 - CESTAT NEW DELHI

Duty demand - Activity of production of Marble Slabs / tiles from rough irregular marble slabs - whether the processes undertaken by the appellant amount to manufacture or not - Held that:- Tribunal had occasion to examine a similar issue in the case of Oriental Trimex Ltd. (2009 (8) TMI 454 - CESTAT, NEW DELHI). The Tribunal held that production of cut to size marble slabs and polished marble tiles from marble blocks and marble slabs do not amount to manufacture. We observe that note 6 inserted .....

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- SUPREME COURT OF INDIA) implies to the fact that cutting and polishing of the granites into slabs and tiles do not amount to activity of manufacture and such decision is binding on all Tribunal's in India. - impugned order is not sustainable and accordingly set aside the same - Decided in favour of assessee. - Appeal No. E/3888/2006-EX(DB) - Dated:- 10-9-2015 - Ashok Jindal, Member (J) And B. Ravichandran, Member (T) For the Petitioner : Shri Bipin Garg, Adv For the Respondent : Shri Govind Di .....

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fresh adjudication. On denovo adjudication vide order dated 21.08.2005 the Original authority held that the demand against the appellant is not sustainable. On appeal by the Revenue the Ld. Commissioner (A) vide order dated 28.08.2006 set aside the original order and held that the process undertaken by the appellants amounts to manufacture resulting in excise duty liability. Aggrieved by this order, the appellant is before us. 2. In the appeal it was pleaded that the Department's reliance o .....

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regular marble slabs or tiles. They further contented that the elaborate process undertaken by M/s. Nitco Tiles Pvt. Ltd. (Supra) for manufacturing of slitted tiles is entirely different from the process undertaken by them which is simple edge cutting of irregular marble slabs to produce regular marble slabs or tiles. The tiles produced by M/s. Nitco Tiles Pvt. Ltd. (Supra) were slitted tiles which were generally used for decorating the walls in bathrooms and kitchens while those manufactured b .....

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9;ble Supreme Court also reported in 1986 (9) ECR 544 (SC). 3. During the arguments, the Ld. Counsel for the appellant relied on the following decisions in appellant's support: a) Oriental Trimex Ltd. Vs. CCE Noida-2010 (249) ELT 259 (Tri-Del) b) Anmol Granites Vs. UOI-2006 (199) ELT 769 (Raj). c) Royal Granites Vs. CCE Jaipur-2007 (213) ELT 393 (Tri-Del) d) Kotah Stones Pvt. Ltd. Vs. CCE Baroda-1995 (80) ELT 145 4. He further argued that introduction of note 6 to Chapter 25 Tariff to have a .....

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eal is 2001-2002. The original authority dropped the proceedings against the appellant relying the decision of the Hon'ble Supreme Court in the case of Aman Marbles Industries Pvt. Ltd. Vs. CCE-2003 (157) ELT 393 (SC) . The only ground on which the said order was challenged was that the decision of the Tribunal in the case of M/s. Nitco Tiles Pvt. Ltd. (Supra) will be relevant and not the decision of the Hon'ble Supreme Court in the case of Aman Marbles Industries Pvt. Ltd. (Supra). We f .....

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