Supreme Court · 1994 INSC 37 · Decided 1 February 1994
A.P. State Electricity Board v. Collector of Central Excise, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1994 INSC 37 · [1994] 1 S.C.R. 499
- Case number
- CIVIL APPEAL No. 4030/1991
- Decided
- 1 February 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Sections 2(d), :J-'Excisable Goods'-Manufacture of-'Marketability'-Concept of. A B The appellant-Electricity Board required prestressed cement con- C crete poles for distribution of electricity generated by it. The manufacture of the poles was done by the material like cement, concrete, steel etc. to the Contractors. The Revenue sought to levy excise duty on the poles manufactured by the appellant, treating.. the same as 'goods' as envisaged by Section 3 of the Central Excises and Salt Act, 1944. It was resisted by D the appellant. The matter
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