Corrugation of metallic sheets constitutes manufacture when it creates a distinct commercial product and attracts excise duty.

Corrugation of plain or galvanised metallic sheets amounts to manufacture under Section 2(f) of the Central Excise Act because the process creates a commercially distinct product with a different name, use, marketability and commercial identity from the original sheet. The change is not merely incidental processing; it brings into existence a new and distinct article. On that basis, excise duty and registration requirements apply to galvanised corrugated sheets, and the assessee's challenge fails.

---

---

Issues: Whether the process of corrugation of metallic sheets amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944, and consequently attracts excise duty and registration requirements.

Analysis: The definition of manufacture under Section 2(f) is expansive and depends on whether the process results in a commodity that is commercially distinct from the original article. Applying the settled tests, the Court held that corrugation of plain or galvanised sheets produces a product with a different commercial identity, use, marketability, and name. The change is not merely incidental processing, but one that brings into existence a new and distinct article. On that basis, the departmental requirement of registration and levy of duty on galvanised corrugated sheets was upheld.

Conclusion: Corrugation of metallic sheets amounts to manufacture under Section 2(f) and the challenge by the assessee fails.

---