Supreme Court of India
Commissioner of Central Excise, Indore v. M/s. Virdi Brothers and Ors.
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
In view of the above said Circular which has been issued in exercise of power conferred under Section 378 of the Act, the view of the CEGAT cannot be faulted.
Judgment, page 5
From the headnote
Central Excises Act, I 944: Section 3-Plant and machinery assembled at site-Whether excisable goods-Held: These plants are basically systems comprising of various components and are not machines as a whole-Accordingly such systems as a whole are not excisable goods-Circular No. 581112002-CX dated 15th January, 2002. The question for consideration in these appeals is whether Tribunal was correct in holding that refrigeration plant/cold storage plant/central air conditioning plant/caustic soda plant assembled at site are not excisable goods. Dismissing the appeals, the Court HELD: In view of
Where later benches applied it
Of those, 1 referred to
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