Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.
27 May 2026The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...
