Section 2(j) in The Companies (Cost Accounting Records) Rules, 2011
(j)"Manufacturing Activity" includes any act, process or method employed in relation to -(i)transformation of raw materials, components, sub-assemblies, or parts into semi-finished or finished products; or(ii)making, altering, repairing, fabricating, generating, composing, ornamenting, furnishing, finishing, packing, re-packing, oiling, washing, cleaning, breaking-up, demolishing, or otherwise treating or adapting any product with a view to its use, sale, transport, delivery or disposal; or(iii)constructing, reconstructing, reconditioning, servicing, refitting, repairing, finishing or breaking up of any products.
