<h1>Supreme Court: Supplying and Assembling Cooling Units is Manufacturing, Subject to Excise Duty Under CESTAT Decision.</h1> The Supreme Court ruled that the supply of cooling units, along with associated components like pipe kits and electrical cords, constitutes a manufacturing activity subject to excise duty. The appellant supplied electric motors to vendors, who then assembled and supplied cooling units back to the appellant. These units were part of split air conditioners, with condensing units sourced separately. The complete air conditioners were assembled and installed by a sister unit, with gas filled in the condenser for leakage checks before delivery. The Court upheld the CESTAT's decision affirming the manufacturing nature of the activity.