Supreme Court of India
Commissioner of Central Excise, Ahmedabad v. Solid & Correct Engineering Works & 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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
In the result we allow these appeals, set aside orders dated 19th August 2002 and 8th April 2003 passed by the Tribunal and remand the matter back to the Tribunal for passing fresh orders on the subject appropriately dealing with the alternative contentions which the respondents may urge keeping G in view the observations made hereinabove.
Judgment, page 22
From the headnote
Central Excise Act, 1944- s. 2 (d)- Setting up of Asphalt Drum Mix Plant by using duty paid components - Whether amounts to manufacture of 'exigible goods' - Held: Setting of the plant does not amount to manufacture of 'exigib/e goods' as the same is not permanently fixed in earth. Notification - Notification No. 1193-CE, dated 28th 0 February, 1993 - Issued u/s. 5A(1) of Central Excise Act - Benefit under - Entitlement of, to manufacturers of parts and components used for setting up Asphalt Drum/Hot Mix Plant. Maxim - 'quidcquid plantatur solo, solo-cedit' - Applicability of. Words and
Where later benches applied it
- 2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune
- 2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors.
- 2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors.
Of those, 2 referred to · 1 mentioned
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