UNION OF INDIA vs M/S ALEMBIC GLASS INDUST. LTD.

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 under the Central Excise and Salt Act, 1944. The Court reiterated the two-fold test for determining 'manufacture' as per Section 2(f) of the Act, emphasizing that the process must either create a new commercial product or render the original product obsolete. The Court found that the activities of the assessee did not constitute 'manufacture' and thus the cancellation of approvals was unjustified.