Central Excise Act, 1944 — Section 2(f) — Definition of “Manufacture” — Test for Manufacture — Transformation Test and Marketability Test — Process of containerising Gensets by adding components like radiator, ventilation fan, etc., held to amount to “manufacture” as it resulted in a distinct product with a new identity and character.
2025 INSC 1130 SUPREME COURT OF INDIA DIVISION BENCH M/S QUIPPO ENERGY LTD. Vs. COMMISSIONER OF CENTRAL EXCISE AHMEDABAD – II ( Before : J.B. Pardiwala and K.V.Viswanathan, JJ. )…