Case of Aluupro Building Systems Pvt Ltd vs Commissioner of Central Excise, SC Judgement Dated 27th May 2026. The apex court hasheld that cutting, routing and grooving Aluminium Composite Panels (ACP) for cladding and façade installation does not amount to ‘manufacture’ under Section 2(f) of the Central Excise Act, as the process does not result in the emergence of a distinct commercial product. It clarified that levy of excise duty requires satisfaction of a cumulative two-fold test i.e. first, transformation of the goods into a commercially distinct product with a new name, character or use, and second, proof that the transformed goods are marketable as such.