1987 (1) TMI 312

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..... - The facts of the case, briefly stated, are that the appellants undertake the work of cutting of rough marble blocks into slabs on job-work basis. The marble blocks are supplied by outsiders who pay labour charges for the job-work done by the appellants in their factory at Makrana. The Central Excise authorities considered that the said process of cutting marble blocks into slabs amounted to man .....

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..... goods. This order was upheld by the Collector (Appeals) by the order which is now under challenge before us. 2. An exactly similar issue had come up before this Tribunal in the case of M/s. Fine Marbles Minerals Pvt. Ltd., Makrana (1984 ECR 1493) in which it was held that the process of cutting marble blocks into slabs would not constitute manufacture within the meaning of Sec. 2(f) of the .....

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