Commissioner Of Central ... vs M/S Aldec Corporation & Others

The Supreme Court, while adjudicating civil appeals under Section 35L(b) of the Central Excise Act, 1944, held that the fragmented activities of M/s Aldec Corporation, M/s Vitthaleshwara Painting Industries, and M/s Srinivasa Rolling and Engineering Works collectively constituted 'manufacture' of painted aluminium slats (PAS) for venetian blinds, classifiable under chapter sub-heading 7616.90. The Court affirmed the Commissioner's decision that these activities resulted in a distinct product, thereby upholding the excise duty implications. The judgment clarified the interpretation of 'manufacture' in the context of joint operations among multiple entities.