Supreme Court of India
M/s. Utc Fire and Security India Ltd. v. Commissioner of Central Excise, Belapur
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.
From the headnote
Central Excise Act, 1944: s.4(1)(a),(b) - Valuation of certain goods used captively by the appellant in the turnkey contracts - Manufacture of smoke detectors and parts thereof and sold by assessee in two distinct streams; in loose condition and as part of turnkey projects - In the instant matters, work contract for turnkey project undertaken by assessee for setting up of fire fighting system in the building wherein smoke detectors and parts used - Basis of valuation of smoke detectors and parts thereof - Held: The case is not covered u/s.4(1)(a) and is covered u/ s.4(1)(b) - In view thereof,
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