COLLECTOR OF CENTRAL EXCISE JAIPUR vs ASSOCIATED STONE INDUSTRIES

The Supreme Court held that the term 'process in manufacture' under the Central Excises and Salt Act, 1944, encompasses all stages of production, including the transfer of raw materials, which is integral to the manufacturing process. The Court found that using power to lift raw materials does not disqualify the respondents from the exemption provided by Notification No. 179/77, as it does not constitute a manufacturing process. The appeals by the Revenue were allowed, affirming that the exemption applies when the process does not change the raw materials.