https://www.taxtmi.com/caselaws?id=44929 The SC held that drilling, trimming, and chamfering of brake lining blanks constitutes "manufacturing" under Section 2(f) of the Central Excises and Salt Act, 1944. The Court ruled that manufacturing involves processes that facilitate product utility and impart distinct character and use, even if the product retains its original name. Finding that brake lining blanks are unusable without these processes and that processing renders them fit for automobile manufacturers' use, the SC dismissed the appeals and affirmed the lower courts' decisions. en-us Thu, 13 Mar 1997 00:00:00 +0530 Sat, 21 Jun 2025 13:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44929 The SC held that drilling, trimming, and chamfering of brake lining blanks constitutes "manufacturing" under Section 2(f) of the Central Excises and Salt Act, 1944. The Court ruled that manufacturing involves processes that facilitate product utility and impart distinct character and use, even if the product retains its original name. Finding that brake lining blanks are unusable without these processes and that processing renders them fit for automobile manufacturers' use, the SC dismissed the appeals and affirmed the lower courts' decisions. Case-Laws Central Excise Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44929