TMI Blog2016 (8) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 - Ruling No. AAR/CE/15/2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds to import coal from outside India of various size and all that It intends to do is to crush the same and thereafter supply it to the customers as per their demand. In this, the applicant seeks to recover the crushing charges from those parties who require the crushed coal. 3. The only question which is asked in respect of the Central Excise Act is as to whether the process of crushing of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atment on the goods to render the product marketable to the consumer, and the word manufacturer shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account. 5. Considering the language of the Section, the activity of crus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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