Supreme Court of India
Commissioner of Central Excise, Nagpur v. S. Gurukripa Resins Pvt. Ltd.
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
We hold that the operation of lifting of the water from the well to the higher levels, E is so integrally connected with the manufacture of "Turpentine -Oil" and "Rosin", that without this activity it is impossibleAo manufacture the said goods and therefore, the processing of the said raw material in or in relation to manufacture of the said final goods is carried on with the aid of power.
Judgment, page 16
From the headnote
Central Excise Act, 1944: c S.2(f) - Manufacture of goods- 'Process' in or in relation to 'manufacture' of goods with the aid of power - Connotation of - Explained - Manufacture of "Turpentine oil" and "Rosin" from the raw material known as 'crude turpentine' through the process of distillation - Water lifted with the aid of electric 0 motor from the well to ground level storage tank and again from ground level to overhead tanks for sprinkling water on condensers for the purpose of distillation - HELD: The operation of lifting water from the well to the higher levels is so integrally
Where later benches applied it
Of those, 1 mentioned
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