Commissioner Of Central Excise, Jaipur vs M/S Mahavir Aluminium Ltd

The Supreme Court held that the conversion of Aluminium Ingots into Aluminium Billets through re-melting and alloying constitutes 'manufacture' under Section 2(f) of the Central Excise Act, 1944. The Court affirmed the Commissioner's finding that Aluminium Billets are distinct goods with different name, character, and use compared to Ingots, thus making them subject to Central Excise Duty. The appeal was dismissed, upholding the duty demand and penalty imposed on the assessee.