Additional Depreciation

• put together out of artificial or natural components or parts; "the company fabricates plastic chairs"; "They manufacture small toys"; He manufactured a popular cereal"
• fabricate: make up something artificial or untrue
• produce naturally; "this gland manufactures a specific substance only"
• industry: the organized action of making of goods and services for sale; "American industry is making increased use of computers to control production"
• create or produce in a mechanical way; "This novelist has been manufacturing his books following his initial success"

As per sec 2(29BA) of It act - manufacture with all its gramatical variations, shall mean  a change in a non-living physical object or article or thing

a)Resulting in transformation of object or thing  into a new or distinct object or article or thing, having different name, character and use

OR

b)Bringing into existence a new object or article or thing with different chemical composition or integral structure.

as per my knowledge, YES manufacture includes Printing, because

an empty fair paper is transformed into newspaper(say) which has a different name and use