Supreme Court of India
Triveni Engineering and Industries Ltd. and Anr. v. Commissioner of Central Excise and Anr.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the Tribunal is not correct in coming to the conclusion that the turbo alternator is excisable goods.
Judgment, page 12
From the headnote
Central Excises and Salt Act, 1944 : Section 3-Excise duty-Exigibility to-Twin condition-Turbo alterna tor-Held, to attract excise duty an article must satisfy the twin conditions of being (i) excisable goods and (ii) produced or manufactured in India-Turbo alternator does notfu!fil the.first condition-Hence excise duty cannot be levied on it-Central Excise Tar({{ Act, 1985-Heading 85.02. Manufacturing process-Meaning of-Turbo alternator-Assessee pro duced turbo alternator by fixing a steam turbine on to an alternator perma nently placed on a pla(form at the customers premise:.~Held, when
Where later benches applied it
Of those, 1 referred to
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