Shyam Oil Cake Ltd vs Collector Of Central Excise, Jaipur

The Supreme Court held that the processing of edible vegetable oil by the Appellants constituted 'manufacture' under the Central Excise Act, 1944, specifically under Tariff Item 1503.10, thus making them liable to pay excise duty. The Court affirmed the findings of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) that a new and distinct product emerged from the refining process. Consequently, the appeals filed by the Appellants were dismissed, upholding the duty assessment made by the authorities.