Supreme Court of India
Star Paper Mills Ltd. v. Collector of Central Excise, Meerut
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excises and Salt Act, 1944: Section 2(f), 3 and 35L- 'Manufacture' includes any process incidental or ancillary to the com- pletion of manufactured products-Whether paper core is used as a component part in the manufacture of paper rolls. ")r_ c The appellant company carried on the business of manufacture ~ and sale of paper. It claimed exemption from payment of excise on paper core which, accordingly to the appellant, was used in the manufacture of paper. The case of the appellant was that the paper cores used in the manufacture of paper constituted "component parts" within the
Where later benches applied it
- 2011 Saraswati Sugar Mills v. Commissioner of Central Excise, Delhi-ill
- 2016 Hindustan Lever Ltd. v. State of Karnataka
Of those, 1 relied on · 1 distinguished
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