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Central Government Act
Section 2(f) in The Central Excises And Salt Act, 1944
" manufacture" includes any process,- (i) incidental or ancillary to the completion of a manufactured product;
which is specified in relation to any goods in the Section or Chapter notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, (5 of 1986 ). and the word" manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable, goods, but also any person who engages in their production or manufacture on his own account;]