Case of Quippo Energy Limited vs CCE, SC Judgement Dated 19th September 2025. The apex court ruled that transforming imported gensets into containerized power packs, by adding integral components and housing them in steel containers, constitutes “manufacture” under the Central Excise Act. The court applied a two-pronged test, finding that the process created a new, distinct, and marketable product, thereby making it liable for excise duty.