Judgment

M. Srinivasan, J.-The common question which arises for decision in these two appeals and Special Leave Petition is whether printing on glass bottles amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act 1944.

2. It is convenient to set out the facts in each case separately before considering the aforesaid question.

3. The appellants in Civil Appeal No. 767 of 1991 have a factory for manufacturing glass and glasswares falling under T.1. 23 of the Cen­tral Excise Tariff. Till 1983 they were manufacturing and supplying plain glass bottles to customers. In 1983 they filed an application before the Assistant Collector, Central Excise, Saharanpur enclosing a revised layout of the factory in substitution of the existing plan. Under the revised plan, the premises in which the manufacturing opera­tion of glass and glassware was undertaken was segregated from the premises in which the machinery for printing of glass bottles with ceramic colour was to be installed for carrying on the printing opera­tion. The Superintendent, (Central Excise) approved of the revised plan. The appellants commenced the process of printing of bottles in the separate demarcated U