UJAGAR PRINTS vs UNION OF INDIA

The Supreme Court interpreted Section 2(f) of the Central Excise Act, 1944, defining 'manufacture' to encompass processes incidental to the completion of a product, including bleaching, dyeing, and printing. The Court upheld the validity of the Central Excises and Salt and Additional Duties of Excise (Amendment) Act, 1980, which retroactively amended the definition of 'manufacture' to include these processes, thus allowing for excise duty on processors. The Court ruled that the amendments were constitutional and applicable retrospectively, thereby affirming the imposition of excise duties on the processing of grey fabrics.