Supreme Court of India
M/s. Prachi Industries v. Commissioner of Central Excise, Chandigarh
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that in the present case the rotary swaging machine with different dies therein imparts a change of lasting character to the plane pipe or tube by use of dies.
Judgment, page 9
From the headnote
Central Excise Act, 1944; s. 2(f): Manufacture - Swaging of tubes whether amounts to c manufacture - Held: Manufacture of a product means any process incidental/ancillary to the completion of manufacturing of a product - Finished product so obtained must be of distinguishable identity in the form of physical shape, size and use - In the present case, swaging imparts a change of lasting character to the plane MS-tubes - It undergoes a change both in terms of form/shape and user - MS tubes being used to ~ carry water whereas work piece, the product obtained after swaging of MS tubes, used as
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