M/S. TECUMSEH PRODUCTS (I) LTD. vs COMMISSIONER OF CENT.EXCISE,HYDERABAD

The Supreme Court held that the activities of shaping, varnishing, and baking undertaken by the appellant on stators received from job workers constituted manufacturing under the Central Excise Act. The Court clarified that the appellant's actions resulted in the creation of a marketable product, thus attracting excise duty. The Court upheld the Appellate Tribunal's decision that the extended period of limitation was applicable due to the nature of the activities performed by the appellant.