2016 (6) TMI 1058

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..... the activity of cutting or polishing or conversion of blocks into tiles was held to be deemed manufacturing process by way of introduction of such chapter, inasmuch as they were otherwise not covered by the definition of manufacture as appearing in section 2(f) of the Central Excise Act. The said deeming fiction was created with effect from 1.3.2006. Inasmuch as the period involved in the present appeal is January, 2004 to October, 2004, i.e. prior to 1.3.2006 - No demand - Decided against the revenue.
MS ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. V PADMANABHAN, MEMBER (TECHNICAL) For the Petitioner : Shri R K Mishra, AR For the Respondent : Shri M K Sharma, Advocate ORDER PER ARCHANA WADHWA: Being aggrieved with the order passed by .....

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..... oth the sides and after going through the impugned order of the Commissioner (Appeals), we find that issue is squarely covered by the decision of Honble Supreme Court in the case of Aman Marble Industries Pvt Ltd. [2003 (58) ELT 595 (SC)]. After considering the earlier order of the Honble Supreme Court in the case of Rajasthan State Electricity Board vs. Associated Stone Industries [JT 2000 (6) SC 522], it was held that process of cutting and polishing stone into slabs is not a process of manufacture for obvious and simple reason that no new and distinct commercial product came into existence. The appellate authority also took into consideration the Tribunal's decision in the case of CCE vs. Fine Marble & Minerals Pvt. Ltd. [1985 (22) ELT .....

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..... res Ltd. [ 2012 (284) ELT 271 (Tri-Del)] accepting the Revenue stand that Aman Marbles Industries decision of the Supreme Court would not apply to hold that conversion of marble blocks into tiles would not amount to manufacture. On going through the said order, we find that precedent Tribunal decision in the case of Associated Stone Industries was not considered by the Tribunal in the case of Agarwal Marbles & Industries. The said case of Associated Stone stand further confirmed by the Hon'ble Supreme Court. The fact of confirmation of said decision of the Tribunal reflects upon the law laid down by Hon'ble Supreme Court. As such, we are of the view that issue of conversion of blocks into tiles stand decided by the Honble Supreme Court in .....

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