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Citedby 9 docs - [View All]
Pioneer Silk Mills Pvt. Ltd. And ... vs Union Of India And Ors. on 30 September, 1991
Ilac Ltd. vs Collector Of Central Excise on 19 March, 1985
Becco Engineering Co. Ltd. vs Collector, Central Excise on 30 August, 1994
Namtech Systems Ltd. vs Commissioner Of Central Excise on 8 December, 1999
Sidhartha Tubes Ltd. vs Collector Of Central Excise on 4 December, 1995

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[Section 2] [Complete Act]
Central Government Act
Section 2(f) in The Central Excises And Salt Act, 1944
(f) 5 " manufacture" includes any process,- (i) incidental or ancillary to the completion of a manufactured product;
(ii) which is specified in relation to any goods in the Section or Chapter notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, (5 of 1986 ). and the word" manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable, goods, but also any person who engages in their production or manufacture on his own account;]