Supreme Court of India
M/s. T.T.G. Industries Ltd., Madras v. Collector of Central Excise, Raipur
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above observation, it must be held that reliance placed by the majority members on the decision in Narne Tulaman was not justified, as the aforesaid decision did not decide the question which arises for consideration in the instant case.
Judgment, page 13
From the headnote
Central Excise Act, 1944 : Sections 2(d) and 3-Erection and installation of Mudguns and Drilling Machines by assessee at the site of the Steel Plant-Several components imported and also manufactured by assessee in factory and thereafter transported at the site for manufacturing and commissioning of machines-Process, nature of-If erection of 'immovable property' or emergence of 'good '-Excise duty-Levy of-Held: Mudguns and Drilling Machines were erected at the site on specially made concrete platform at a level of 25 feet above the ground on a base plate secured to concrete platform-It cannot
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Where later benches applied it
Of those, 1 distinguished
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