{"id":9603,"date":"2025-10-04T06:10:22","date_gmt":"2025-10-04T06:10:22","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=9603"},"modified":"2025-10-04T06:15:59","modified_gmt":"2025-10-04T06:15:59","slug":"understanding-manufacture-under-central-excise-act-supreme-courts-landmark-ruling-on-power-pack-manufacturing","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/understanding-manufacture-under-central-excise-act-supreme-courts-landmark-ruling-on-power-pack-manufacturing\/","title":{"rendered":"Understanding Manufacture Under Central Excise Act: Supreme Court’s Landmark Ruling on Power Pack Manufacturing"},"content":{"rendered":"

<\/span>Introduction<\/span><\/h2>\n

The Central Excise Act, 1944 (CEA) has been a cornerstone of India’s indirect taxation framework, governing the levy and collection of excise duty on manufactured goods. One of the most contentious aspects of this legislation has been the interpretation of what constitutes ‘manufacture’ under Section 2(f)(i) of the Act. The recent Supreme Court judgment in M\/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad \u2013 II provides crucial clarity on this subject, particularly in the context of modern industrial processes.<\/p>

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