M/S. Poonam Spark (P) Ltd vs Commnr. Of Central Excise, New Delhi

The Supreme Court addressed whether the assembly of a Water Purification and Filtration System (WPFS) by M/s Poonam Spark (P) Ltd. constitutes 'manufacture' under Section 2(f) of the Central Excise Act, 1944. The Court held that the assembly of components into a new product with a different name and character qualifies as manufacture, thus affirming the liability for excise duty. The appeal against the Tribunal's dismissal was rejected, confirming the earlier orders imposing duty and penalty on the appellant.