# Supreme Court Says Xerox Module Kitting Is Not Manufacture 2026-08-06T14:45:05+00:00 | Business & Economy | Indian Opinion Desk Corroboration: 1 independent outlet The Supreme Court has ruled that grouping and fitting imported modules into Xerox photocopiers did not constitute manufacture under the Central Excise Act. It dismissed the Revenue’s appeals against orders favouring Xerox India Ltd. A manufacturing process must create a new and distinct article with a different name, character or use. The court said the Revenue did not prove that the modules were incomplete or transformed at Xerox’s warehouse. It also faulted the department for relying on assumptions without inspecting the premises or producing direct evidence. The court upheld the CESTAT’s finding that the activity was merely kitting, based on records including purchase orders, bills of entry and storage tickets. ## Coverage - deccanherald.com Tags: excise duty, indirect tax, manufacture, Supreme Court, Xerox India Canonical: https://indianopinion.org/supreme-court-says-xerox-module-kitting-is-not-manufacture/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/supreme-court-says-xerox-module-kitting-is-not-manufacture/#story-in-brief Review state: restored archive article, accurate at time of publication, not offered to search indexes.