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Commissioner of Central Excise. Versus Ojaswi Marble & Granite P Ltd.

2016 (6) TMI 1058 - CESTAT NEW DELHI

Manufacturing 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 b .....

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Objection No. 24 of 2007 - FINAL ORDER NO . 51888 /2016 - Dated:- 4-5-2016 - MS ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. V PADMANABHAN, MEMBER (TECHNICAL) For the Petitioner : Shri R K Mishra, AR For the Respondent : Shri M K Sharma, Advocate ORDER PER ARCHANA WADHWA: Being aggrieved with the order passed by Commissioner (Appeals) vide which he rejected the Revenues appeal against the order in original passed by the adjudicating authority, Revenue has further filed the present appeal. 2. Afte .....

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ice was dropped by the original adjudicating authority by arriving at a finding that the activity of cutting marble blocks into slabs / tiles does not amount to manufacture. 3. Being aggrieved with the order of original adjudicating authority, Revenue filed an appeal before Commissioner (Appeals). The appellate authority taking into consideration the facts and circumstances of the case as also various decisions of the Honble Supreme Court as also of the Tribunal observed that inasmuch as the st .....

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le Industries Pvt Ltd. [2003 (58) ELT 595 (SC)]. After considering the earlier order of the Honble Supreme Court in the case of Rajasthan State Electricity Board vs. Associated Stone Industries [JT 2000 (6) SC 522], it was held that process of cutting and polishing stone into slabs is not a process of manufacture for obvious and simple reason that no new and distinct commercial product came into existence. The appellate authority also took into consideration the Tribunal s decision in the case .....

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o slabs and tiles, in which case same would amount to manufacture. As such, it is contended before us that respondents were clearing tiles under the guise of slabs. 5. However, we find that there is no evidence on record to show that the slabs cleared by the appellant were actually tiles. Apart from that we also note that the issue stand decided in a number of decisions referred supra. Infact Tribunals decision in the case of Associated Stone Industries (Kotah) Ltd. stand further confirmed by t .....

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l in the case of CCE Jaipur I vs. Agarwal Marbles & Industires Ltd. [ 2012 (284) ELT 271 (Tri-Del)] accepting the Revenue stand that Aman Marbles Industries decision of the Supreme Court would not apply to hold that conversion of marble blocks into tiles would not amount to manufacture. On going through the said order, we find that precedent Tribunal decision in the case of Associated Stone Industries was not considered by the Tribunal in the case of Agarwal Marbles & Industries. The sai .....

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