Supreme Court of India
M/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – Ii
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that no new product had emerged on winding, cutting/slitting and packing.
Judgment, page 27
From the headnote
Issue for Consideration Whether the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, valve and silencer would amount to “manufacture” u/s.2(f) of the Central Excise Act, 1944. Headnotes† Central Excise Act, 1944 – s.2(f) – Central Excise Tariff Act, 1985 – Appellant is engaged in the business of providing containerised gas generating sets known as the Power Packs on a lease basis – In order to carry out the said business, the appellant imported Gas Generating Sets
Authorities it was built on
- 1962 Union of India v. Delhi Cloth & General Mills
- 2011 Saraswati Sugar Mills v. Commissioner of Central Excise, Delhi-ill
- 2005 Commissioner of Central Excise-i, New Delhi v. M/s. S.R. Tissues Pvt. Ltd. and Anr.
- 2015 M/s. Servo-med Industries Pvt. Ltd. v. Commissioner of Central Excise, Mumbai.
- 2008 Commissioner of Central Excise, Delhi v. Insulation Electrical (p) Ltd
- 1997 Union of India and Ors. v. J.G. Glass Industries Ltd.
- 2015 M/s. Satnam Overseas Ltd. v.. Commnr. of Central Excise, New Delhi.
- 2015 Maruti Suzuki India Ltd. v. Commnr. of Central Excise, New Delhi
- 2022 M/s Steel Authority of India Limited v. Commissioner, Central Excise & Customs, Bhubaneswar
Where later benches applied it
Of those, 1 mentioned
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