NAINAR SUNDARAM, J.

This writ appeal is directed against the order of Padhmanabhah J. in W.P. 3700 of 1977. The petitioners in that writ petition are the appellants; and the respondents therein are the respondents herein. It will be convenient for us if we choose to refer to the parties as per their array in the writ petition. The petitioners are the manufacturers of brake equipments, apart from other motor vehicle parts. We are more concerned with the brake linings over which a controversy has arisen as to whether it will attract the provisions of the Central Excises and Salt Act 1944 (Act 1 of 1944), hereinafter referred to as the Act. The point involved is certainly argumentative but at the same time it requires a decision only with reference to the interpretation to be put on the expression 'manufacture' as defined in S. 2 (f) of the Act. Certain facts need delineation. The petitioners purchase brake lining blanks from Messrs. Rane Brake Linings Ltd., Madras and other brake lining manufacturers. An exception was taken, in the course of the arguments, on behalf of the petitioners, to the learned single Judge calling the items purchased by the petitioners as 'brake lin