COMMNR. OF CENT.EXCISE,JAIPUR vs M/S.HINDUSTAN ZINC LTD.

The Supreme Court held that the manufacturing process of electrodes from lead and aluminium sheets constitutes 'manufacture' under the Central Excise Act, 1944, specifically under Section 2(f). The Court established that the transformation of these sheets into electrodes results in a new product with distinct name, character, and use, thereby necessitating the payment of excise duty. The Court reversed the Tribunal's decision, affirming that the Respondents are liable to pay duty on the electrodes manufactured at their Visakhapatnam unit.