Supreme Court of India
M/s. Usha Rectifier Corpn. (i) Ltd. (presently Known as M/s. Usha (i) Ltd.) v. Commissioner of Central Excise, New Delhi
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Rules, 1944: rr.9 and 49, explanation - c Captive consumption - Manufacture of testing equipment by assessee for testing its own final products - Testing equipment manufactured within the factory- Admission by assessee that the import of testing equipment was avoided to save foreign exchange and parts and components were purchased to develop the testing equipment - Demand of duty on testing equipment - Held: Duty payable on the testing equipment - - It was admitted by the assessee that they had undertaken such manufacturing process of the testing equipments to avoid importing
Where later benches applied it
Of those, 1 referred to
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