Supreme Court of India
Maruti Suzuki India Ltd. v. Commnr. of Central Excise, New Delhi
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
Resultantly, the demand made in the show cause notice as reduced by the Commissioner.
Judgment, page 20
From the headnote
Central Excise Rules, 1944 - r. 57F - Levy of duty On the products (spare parts of motor vehicles i.e. bumpers and grills)-Aftertheirprocessing i.e. Electro Deposition (ED) Coating- On the ground that the process of ED Coating led to value addition - Held: In order to attract the charging section i.e. s. 3 of Central Excise Act, there must be 'manufacture' - The 'input' that was removed from the factory for home consumption i.e. 'bumpers' and 'grills' continue to remain the same 'inputs' even after its processing i.e. ED Coating - Thus, the processing of the inputs would not amount to
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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