Supreme Court of India
M/s Alupro Building Systems Pvt. Ltd. v. Commissioner of Central Excise Bangalore Ii
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
We are of the view that the process undertaken by the appellant does not result in a distinct product.
Judgment, page 64
Authorities it was built on
- 2003 Commissioner of Income Tax, Bhopal v. M/s. Shelly Products and Anr.
- 1979 Munshi Ram and Ors. v. Municipal Committee, Chheharta
- 2019 S.c.r.commissioner of Customs, Bangalore-1 v. M/s Motorola India Ltd.
- 2022 University of Kerala and Ors. Etc. v. Merlin J. N. and Anr. Etc. Etc.
- 2000 Collector of Central Excise, Baroda v. United Phosphorus Ltd.
Where later benches applied it
Of those, 1 mentioned
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