Commnr. Of Central Excise, Bombay vs M/S. Rajpurohit Gmp India Ltd. & Ors

The Supreme Court addressed whether the cutting and slitting of steel sheets and polyester films constitutes 'manufacture' under the Central Excise Tariff. The Court upheld the Delhi High Court's ruling that these processes do not result in a new product with a distinct identity, thus not amounting to manufacture. Consequently, the earlier Circular dated 7th September 2001 was withdrawn, affirming that such activities are not subject to excise duty as per the clarified position of the Central Board of Excise and Customs.