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

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

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