Case laws

Mam

i)          B.P.L. India Ltd. Vs Commissioner of Central Excise, Cochin is a judgment of Hon’ble Supreme Court of India and the same has been relied in various cases till 2012. If you want to do more study on this particular point you have to do study of Manufacturing issues and relied cases in the above said judgment.

ii)         143 is the volume of Excise Law Times and 3 is the page No. where this judgment has been reported in Excise Law Times.

Dear Swati you can read section-2(f) of central excise 1944 which deals with definition of maufacture and related there are many case laws related to definition of manufacturer

even many activities are falling under definition of manufacturer due to the concept of Deemed manufacture.