Collector Of Central Excise v. Fine Marble And Minerals P. Ltd.

Disposition: In Favour of Assessee

Case Note: CE & s. act, 1944: sections 2(d) & (f), 3; ceti/68; Notfn. No. 320/77-CE. - Manufacture--Marble slabs sawn from marble blocks are not a commercially distinct commodity.FACTS: The Tribunal had dismissed the Department's appeal by Order 341-B/84 dated 11.5.1984 (1984 ECR 1493) in which it was contended that marble slabs produced from marble blocks by the process of sawing were a commercially distinct commodity with a different identity from the raw materials (marble blocks). The Tribunal held that the marble slabs sawn from marble blocks were not manufactured goods since there was no transformation by processing into a commercially distinct commodity and the end product was known as marble in trade parlance. The Tribunal also held that marble slabs are not marketable and that manufacture was only complete when processes such as machining and polishing resulted in a distinctly different commodity. The Respondents' contention, that the burden of proof was on the Revenue (who issued a show cause notice to review the Appellate Collector's order), but was not discharged with evidence, was upheld by the Tribunal.HELD: Manufacture: Marble slabs sawn from marble blocks are not a commercially distinct commodity hence there is no manufacture.

ORDER

1. The Civil Appeal is dismissed with no order as to costs. Signed order is placed on the file.