Supreme Court of India

Commissioner, Central Excise, Nagpur v. M/s. Wainganga Sahkari S. Karkhana Ltd.

Neutral citation
Reported as [2002] 3 S.C.R. 224
Bench S.P. Bharucha, N. Santosh Hegde and Shivaraj V. Patil JJ.
Decided 18 April 2002

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.

From the headnote

Excise Laws: Trusses, Columns and purlines-Making of-Whether amounts to manufacture-Held, Tribunql noted that it had been found as a fact by the Collector that assessee had undertaken fabrication work at site-Decision of Aruna Industries case applied to instant case-Tribunal's order cannot be faulted Aruna Industries Vishakhapatnam v. . . . Guntur, (1986) 25 ELT 580, relied on. Structurals and Machineries (Bokaro) Pvt. Ltd v. Collector of Central Excise, (1984) (17) ELT_ 127 and Richardson and Cruddas, (1972) Ltd. v. Collector of Central Excise, (1988) 38 ELT 176, referred to. CIVIL APPELLATE

Where later benches applied it

Of those, 1 mentioned

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