Supreme Court of India
Commissioner of Central Excise, Indore v. Mis. Cethar Vessels Ltd. and Ors.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excises Act, 1944: s.3-Erection/fabrication of Boiler/Membrane Cell Technology/Solvent extraction plant by assembling various components and parts-Liability to pay excise duty orr-Held: Issue relating to excisability of plants and machinery assembled at site has been clarified in Circular No. 58/J/2002-CX dated 15th January, 2002-As the factual aspect was not considered by CEGAT, matter is remitted to it for fresh consideration in the light of Virdi Brothers =~~~~ The question for consideration in the present Appeal is whether erection/fabrication of Boiler/Membrane Cell…
Where later benches applied it
- 2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune
- 2007 M/s. Ibex Gallagher Pvt. Ltd. and Anr. v. Commissioner of Central Excise, Bangalore
Of those, 1 referred to · 1 mentioned
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.