TMI Blog2005 (6) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... remains slag and, therefore, the finding given by the Commissioner, without examining the ratio of 23 judgments cited by the assessee, is not justified and not correct in law. Mere physical change will not bring into existence a different commodity. The change should bring a change in the name and character and use of the commodity as held by the Apex Court in a large number of judgments. In the case of Iswar Grinding Mills v. CCE [ 1999 (8) TMI 387 - CEGAT, CALCUTTA] wherein crushing/powdering of tobacco leaves first manually and then with power aided crushing/grinding machine to form tobacco flakes/powder has been held to be not a process of manufacture. Likewise, the judgment of Alchemie Pvt. Ltd. v. CCE [ 1999 (8) TMI 380 - CEGAT, MUMBA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t new product has come into existence, requiring it to be classified under different heading and for confirmation of demand. The citations relied by them are as follows :- (i) CCE v. Coimbatore Pioneer Fertilisers Ltd. - 1997 (94) E.L.T. 6 (S.C.) (ii) Sandoz (I) Ltd. v. UOI - 1980 (6) E.L.T. 696 (Bom.) (iii) CCE, Chandigarh v. Markfed Agro Chemicals - 1993 (68) E.L.T. 848 (Tribunal) = 1994 (50) ECR 417 (Tri.) (iv) Divisional Dy. Commr. of Sales Tax Anr. v. Bherhaghat Mineral Industries - 2000 (119) E.L.T. 271 (S.C.) = 2000 (92) ECR 17 (S.C.) (v) M/s. Plasticolor Corporation v. CCE, Ahmedabad - 1999 (113) E.L.T. 983 (Trib.) (vi) M/s. Srikant Prasad v. CCE, Calcutta - 1999 (113) E.L.T. 171 (Trib.) (vii) McDowel Co. Ltd. v. CCE, Cochin - 1999 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal) has held in the light of several judgments that such activity would bring into existence new goods. The learned Sr. Counsel submitted that the ratio of this judgment has been set aside by the Apex Court in the case of State of Maharashtra v. Mahalaxmi Stores - 2003 (152) E.L.T. 30 (S.C.) wherein it has been held that the crushing of boulders into smaller size Gitti does not amount to a process of manufacture. 3. On a careful consideration and examination of all the judgments cited by both sides, we find that the activity of mere grinding of GBS to bring into existence GGBS would not amount to a process of manufacture. There is no chemical change nor does it change the character of the slag. The slag remains slag and, therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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