Supreme Court of India
M/s. Grasim Industries Ltd. v. Union of India
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.
What the Court ordered
In view of the above, we cannot sustain the Judgment and Order of the High Court dated 31.07.2008.
Judgment, page 20
From the headnote
Central Excise Act, 1944: s.2(f) - Repair and maintenance work of mact;iihery used c in manufacturing the end product - Metal scrap and waste arising out-of such repair and mairltenanc.e work- Held: Such repair and maintenance work would not amount to manufactwing activity in relation to production of end product - Therefore, scrap and waste cannot be said to be a by- c product of end product - No excise duty payable on generation of such scrap and waste. ss. 2(f), 3 - Excisability of goods - Held: The goods have to satisfy the test of being produced or manufactured in India - Simply because
Authorities it was built on
- 1989 Hindustan Polymers Etc. Etc. v. Collector of Central Excise, Etc. Etc.
- 1988 Ujagar Prints Etc. v. Union of India & Ors. Etc.
- 1995 M/s Moti Laminates Pvt. Ltd. Etc. v. Collector of Central Excise, Ahmedabad
- 2004 M/s. Shyam Oil Cake Ltd. v. Collector of Central Excise, Jaipur
- 2003 Union of India v. Ahmedabad Electricity Co. Ltd. and Ors.
- 1992 Commissioner of Sales Tax, Bombay Etc.etc. v. Bharat Petroleum Corporation Ltd. Etc. Etc.
- 2007 Cce, Lucknow v. M/s. Wimco Ltd.
- 2010 Commissioner of Central Excise, Chennai-ii Commissionerate & Ors. Etc. v. M/s. Tarpaulin International & Ors. Etc.
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.