Supreme Court of India
M/s. Tecumseh Products India Ltd. v. Commissioner of Central Excise, Hyderabad
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 Act, 1944-Levy of excise duty-Invocation of extended period of limitation-Replacement of stators while repairing defective compressors--Company receiving stators from job workers and shaping, varnishing and baking stators to fit it into compressor housing Collector initiating proceedings for levy of tax holding the activity to be manufacture-Company pleading that stators received from job workers being in complete technically functional state, job workers are manufacturers of stators-On appeal, held : Separate activities carried out by the company in respect of stators for
Where later benches applied it
- 2021 Maharashtra State Electricity Distribution Company Limited v. Maharashtra Electricity Regulatory Commission & Ors.
- 2019 Union of India v. Association of Unified Telecom Service Providers of India Etc.etc.
Of those, 2 referred to
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