- (1.) Question that arises for consideration in this appeal is one whether the cutting of marble blocks into marble slabs amounts to manufacture for the purpose of the Central Excise Act. The Tribunal by a majority decision took the view that the commodity in question falls within Entry 25.04 of the Tariff but to examine certain aspects on facts remitted the matter to the assessing authority.
(2.) The contention put forth on behalf of the appellant is that the activity carried on by the appellant does not amount to manufacture at all. The case put forth by the learned counsel appearing on behalf of the appellant is that the cutting of blocks into marble slabs involves only sawing of the marble blocks and thereby does not bring into existence a distinct commodity so as to state that when such activity is completed a new substance has come into existence. The submission is that even after such activity is completed the marble will remain marble 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.;