Wolkem India Limited vs Collector Of Central Excise on 14 January, 1997
8. Judgment of Hon'ble Supreme Court in Civil Appeal No. 501/85 (Collector of Central Excise, Jaipur v. Mewar Minerals) reported in 1992 (62) E.L.T. A50 in which Hon'ble Supreme Court had dismissed the appeal against CEGAT Order No. 198/83-C, dated 8-7-1983. In its order, the Tribunal had held that grinding of phosphate does not amount to manufacture.