Aman Marble Industries Pvt. Ltd. vs Collector Of C. Ex.

The Supreme Court held that the activity of cutting marble blocks into slabs does not constitute 'manufacture' under the Central Excise Act, as it does not result in a new and distinct commodity. Citing the precedent in Rajasthan State Electricity Board v. Associated Stone Industries, the Court emphasized that the transformation must yield a product with a different name, character, or use, which was not the case here. Consequently, the Court set aside the Tribunal's order and allowed the appeal.