Supreme Court of India
M/s. Mittal Engineering Works (p) 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 Excise and Salt Act, 19./4: Mono Vertical Ciystallisers-He/d, are not 'goods' within the meaning of the Act and, therefore, not eligible to excise duty. Stare decisis- decision can;10t be relied upon in support of a proposition that it did not decide. The appellant--assessee was required to pay excise duty on mono vertical crystallisers patented by it The said crystalliser, which was used in sugar factories to exhaust molasses of sugar was a tall structure, like a tower, with a platform at its summit. The assessee resisted the demand stating that the parts of the crystalliser came
Where later benches applied it
- 2025 Lipi Boilers Ltd. v. The Commissioner of Central Excise, Aurangabad
- 2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune
Of those, 2 referred to
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