STAR PAPER MILLS LTD. vs COLLECTOR OF CENTRAL EXCISE, MEERUT

The Supreme Court held that under Section 2(f) of the Central Excises and Salt Act, 1944, the term 'manufacture' includes processes incidental or ancillary to the completion of manufactured products. The Court found that paper cores are necessary for the manufacture of roll paper, thus qualifying as 'component parts' under Notification No. 201/79. The Court partly allowed the appeal, affirming that paper cores are integral to the manufacturing process of roll paper, but not for paper sheets.