G.S.Singhvi, J.

1. Whether the process of corrugation of metallic sheets amounts to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944 (for short, the Act) is the question which arises for determination in this petition filed by the petitioner for quashing the letter dated 3-7-2000 issued by the Superintendent, Central Excise, Range-II, Derabassi, District Patiala (respondent no. 5) requiring it to obtain licence under Rule 174 of the Central Excise Rules, 1944 (for short, the Rules). The petitioner has also prayed for directing the respondents to clear the goods, i.e., galvanised corrugated sheets (for short, GC sheets) manufactured by it without insisting on payment of duty under the Act.

2. The petitioner is engaged in the processing of metallic sheets as its factory situated at village Samalheri. It purchases duty-paid sheets and zinc from domestic market and undertakes the activity of galvanisation and corrugation on the said sheets. In 1998, it applied for registration under the Act. The competent authority issued registration certificate on 29-4-1998. On that very day, the petitioner#25;s representative submitted letter to respondent No. 5