M/S. JAIPRAKASH INDUSTRIES LTD. vs COMNR. OF CENTRAL EXCISE, CHANDIGARH

The appellants, a construction company, challenged the classification of crushing boulders into 'bajari' as a manufacturing activity subject to central excise duty. The core legal issue is whether the process of crushing results in a new product with a distinct name, character, or use. The Supreme Court examined the findings of the Tribunal and the Assistant Collector regarding the applicability of excise duty and the invocation of the extended period of limitation under Section 11-A.