2016 (8) TMI 390

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..... .S. Shukla , Member (L), JJ. For The Applicant : Shri Arvind Baheti, Advocate For The Department : Shri Amresh Jain, Authorised Representative (AR) ORAL RULING (By Sirpurkar J.) This matter was fixed for admission today, however, with the consent of the parties, we are taking it up for final hearing. Shri Arvind Baheti, the learned counsel appears for the applicant and Shri Amresh Jain appear .....

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..... Section 2(f). The definition as per the Act is as under:- "(f) "manufacture" includes any process,- i) incidental or ancillary to the completion of a manufactured product; ii) Which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985(5 of 1986) as amounting to manufacture; or iii) Which, in relation to the goods .....

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..... ll understood that even after crushing the coal, the coal will not lose its character nor it will be a new product. Therefore, in our opinion, the activity could not be covered as a 'manufacturing activity' nor the crushed coal could be manufactured product. 6. The Revenue also does not seriously claim that this would be covered under the Central Excise Act, 1944. The Excise Commissioner, however .....

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