https://www.taxtmi.com/caselaws?id=45996 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. en-us Mon, 12 Feb 2001 00:00:00 +0530 Fri, 20 Feb 2026 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45996 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. Case-Laws Central Excise Mon, 12 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45996