Manufacture includes remaking scrap brass tubes into new tubes when the process creates a new article under excise law.

Melting old brass tubes and remaking them into new brass tubes was treated as manufacture under the Central Excises and Salt Act, 1944 because the statutory definition in Section 2(f) controlled the enquiry. The old tubes were received as scrap, and the process produced a new brass tube rather than effecting a mere repair or restoration of the same article. Prior authorities were distinguished on that basis, and the process was held to amount to manufacture, rejecting the assessee's contention.

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Issues: Whether melting old brass tubes and converting them into new brass tubes amounts to manufacture under the Central Excises and Salt Act, 1944.

Analysis: The definition of manufacture under Section 2(f) was applied to the process undertaken by the assessee. The old brass tubes received for conversion were treated as scrap, and the process of melting and remaking resulted in a new brass tube. The prior authorities and cited precedents were distinguished on the basis that the statutory definition controls the enquiry and that the process was not a mere repair or restoration of the same article.

Conclusion: The process amounts to manufacture and the assessee's contention was rejected.

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