Triveni Engineering & Industries Ltd. & ... vs Commissioner Of Central Excise & Anr

The Supreme Court held that turbo alternators are subject to excise duty under Section 3 of the Central Excise Act, 1944, as they are considered excisable goods produced in India. The Court clarified that the process of combining steam turbines and alternators at the customer's site constitutes manufacturing, thus fulfilling the criteria for excise duty applicability. The Court upheld the CEGAT's decision, confirming the liability of the appellants for excise duty on turbo alternators.