P.C. Jain, Member

1. A common issue is involved in all the aforesaid appeals filed by the Collector of Central Excise, Vadodara, therefore, a common order is being passed.

2. Question involved in this case is whether crushing of dolomite mined into lump form from dolomite mines into its powder and chips forms would amount to process of manufacture. The exact process of manufacture as given in the order-in-original passed by the Assistant Collector of Central Excise is as follows:

After the excavation of the mineral dolomite, it is either sold out as it is in the form of dolomite lumps or brought to the factories for bringing the lumps into smaller shape, that is, in the form of dolomite chips and/or dolomite powder. Dolomite is a mineral product taken out from mines in lumps. To create utility of such lumps it has to be rendered into either powder or in chips form.

3. The learned SDR, Sri. V.M. Doiphode appearing for the appellant-Collector has urged that dolomite in lump form is not usable as such for any purpose. It has to be necessarily made in the form of powder or chips by crushing such dolomite lumps and then only it is rendered into the marketable form. He further states th