Mere Value addition to Inputs does not amount to Manufacture – SC

CA Urvashi Porwal Brief of the case In the case of M/s. Maruti Suzuki India Ltd. vs. Commissioner of Central Excise, it was held by SC that a process that is only adding some value to the inputs does not necessarily amounts to manufacture. After processing of the inputs, a new and different article emerges having a distinct name, character or use and such process can be treated as manufacture. Brief Facts The appellant is the manufacturer of motor vehicles and purchased inputs (e.g. Bumpers, grills etc.), availed MODVAT Credit of duty paid thereon, subject them to the process of Electro Depos...