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 facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.
27 May 2026The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...
