Commissioner, Central Excise, Nagpur vs Wainganga Sahkari S. Karkhana Ltd

The Supreme Court held that the fabrication of trusses, columns, and purlines at a construction site does not constitute 'manufacture' under the relevant excise laws. The Court affirmed the Tribunal's reliance on the precedent set in Aruna Industries v. C.C.E., which clarified that on-site fabrication does not equate to factory manufacturing. Consequently, the appeal was dismissed, upholding the Tribunal's decision without costs.