Union Of India & Ors vs M/S Alembic Glass Indust. Ltd. & Anr

The Supreme Court upheld the High Court's decision to quash the orders of the Assistant Collector that cancelled the approved price list and revised ground plan for the assessee's glassware manufacturing business. The Court reiterated the two-fold test established in Union of India vs. J.G. Glass Industries Ltd. under Section 2(f) of the Central Excise and Salt Act, 1944, to determine whether a process constitutes 'manufacture'. The Court found that the activity of decorating glassware did not amount to manufacture as it did not create a different commercial product, thus affirming the High Court's ruling in favor of the assessee.