Supreme Court of India

Saraswati Sugar Mills v. Commissioner of Central Excise, Delhi-ill

Neutral citation

Reported as [2011] 13 S.C.R. 579

Bench D.K. Jain J.

Decided 2 August 2011

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.

4 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the view that its view is correct A spare part, though fitted into a machine subsequent to its D manufacture, to replace a defective or worn-out part becomes a component of the machine.

Judgment, page 21

Authorities it was built on

1995 M/s. Bombay Chemical Private Limited v. The Collector of Central Excise, Bombay I, Bombay cited by 2
1989 Star Paper Mills Ltd. v. Collector of Central Excise, Meerut cited by 2
1997 Modi Rubber Limited v. Union of India and Anr. cited by 1
2002 Commissioner, Central Excise, Nagpur v. M/s. Wainganga Sahkari S. Karkhana Ltd. cited by 1

Where later benches applied it

2022 M/s Steel Authority of India Limited v. Commissioner, Central Excise & Customs, Bhubaneswar relied on
2025 M/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – Ii referred to
2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune referred to
2023 M/s Dharti Dredging and Infrastructure Ltd. v. Commissioner of Customs and Central Excise, Guntur referred to

Of those, 1 relied on · 3 referred to

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