Case Law Analysis
|Supreme Court of India
Section 2(f) Central Excise Act | Cutting & Grooving ACPs Not 'Manufacture' Without Marketable Transformation : SC
Supreme Court rules that mere cutting and grooving of aluminum composite panels does not qualify as 'manufacture' under Section 2(f) of the Central Excise Act, 1944, unless the process results in a distinct, marketable product. The ruling clarifies the jurisdictional limits of excise duty and sets a precedent for similar disputes in tax and corporate law.