M/S. Maruti Suzuki India Ltd vs Commnr. Of Central Excise, New Delhi

The Supreme Court addressed the issue of duty evasion under the Central Excise Rules, specifically Rule 57F, concerning the processing of inputs by M/s. Maruti Suzuki India Limited. The Court held that the process of Electro Deposition Coating (EDC) did not constitute 'manufacture' as defined under the law, thereby affirming that the appellant was not liable for the differential duty claimed by the Department. The Court concluded that the duty evaded was Rs.1,68,07,499/- instead of the initially claimed Rs.2,00,20,310/-, thus ruling in favor of the appellant.