M/S. MARUTI SUZUKI INDIA LTD. vs COMMNR. OF CENTRAL EXCISE, NEW DELHI

The Supreme Court addressed the applicability of Rule 57F of the Central Excise Rules, 1944, in the context of differential duty demanded from M/s. Maruti Suzuki India Ltd. for the processing of inputs. The Court held that the process of Electro Deposition Coating (EDC) did not constitute 'manufacture' as defined under the law, thus the appellant was not liable to pay the differential duty of Rs.2,00,20,310.14. The judgment clarified the interpretation of 'manufacture' in relation to value addition and excise duty liability.