Supreme Court of India
A.P. State Electricity Board v. Collector of Central Excise, Hyderabad
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3 Supreme Court benches have cited this judgment.
From the headnote
Central Excises and Salt Act, 1944: Sections 2(d), :J-'Excisable Goods'-Manufacture of-'Marketability'-Concept of. The appellant-Electricity Board required prestressed cement con- crete poles for distribution of electricity generated by it. The manufacture of the poles was done by the Contractors under direct supervision of the Board which supplied requisite material like cement, concrete, steel etc. to the Contractors. The Revenue sought to levy excise duty on the poles manufactured by the appellant, treating.. the same as 'goods' as envisaged by Section 3 of the Central Excises and Salt
Where later benches applied it
- 2020 Commissioner of Central Excise, Delhi-iii v. M/s. Uni Products India Ltd.
- 2017 Commissioner of Central Excise & Service Tax, Bangalore v. Mis Karnataka Soaps & Detergents Ltd.
- 2015 M/s. Escorts Ltd. v. Commnr. of Central Excise, Faridabad
Of those, 1 relied on · 2 referred to
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