M/S.KORES INDIA LTD., CHENNAI vs COMMNR. OF CENT. EXCISE, CHENNAI

The Supreme Court upheld the decision of the Customs, Excise and (Gold) Control Appellate Tribunal, affirming that the cutting and spooling of typewriter/telex ribbons constitutes 'manufacture' under the Central Excise and Salt Act, 1944, specifically invoking Section 2(f) and Section 11A. The Court ruled that the process results in a new and distinct product, thus making the assessee liable for excise duty. The appeals were dismissed, confirming the duty demand and penalties imposed by the Collector of Central Excise.