TMI Blog2003 (9) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... es and Anr [ 2000 (5) TMI 1061 - SUPREME COURT ] - activity carried on by the appellant does not amount to manufacture - Decided in favour of assessee. - 6451 of 2001 - - - Dated:- 18-9-2003 - S. Rajendra Babu and G.P. Mathur, JJ. [Order]. - Question that arises for consideration in this appeal is one whether the cutting of marble blocks into marble slabs amounts to manufacture for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble and, therefore, this activity does not attract tax. 3.Learned Counsel for the department however submitted that the activity has been specifically brought into Tariff item and when certain processes are applied to a commodity to make it marketable, it certainly amounts to manufacture and thereof attracts tax under the Central Excise Act. 4.In Rajasthan State Electricity Board v. Associated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial product came into existence as the end product still remained stone and thus its original identity continued." and this position was further reiterated as follows : "… It is not possible to accept that excavation of stones and thereafter cutting and polishing them into slabs resulted in any manufacture of goods." 5.In the light of this decision we have no hesitation in holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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