Supreme Court · 2000 INSC 203 · Decided 7 April 2000
Collector of Central Excise, Baroda v. United Phosphorus LTD.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 203 · [2000] 2 S.C.R. 1062
- Case number
- CIVIL APPEAL No. 8999/1996
- Decided
- 7 April 2000
- Bench
- S. RAJENDRA BABU, R.C. LAHOTI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Evidence Act
Headnote
Central Excises and Salt Act, 1944-Excise Duty-Levy of-On inter­ mediate products-Which came into existence at a certain stage of a multiple stage integrated chemical process-Held, intermediate products may be liable C to levy of excise duty if they satisfy the test of being goods on the is on the department-Indian Evidence Act, 1872-Chapter Vll. During manufacture of a product by the respondents, three interme­ diate products came into existence as intermediate products. The appel­ D lant passed orders of adjudication holding the three intermediate products liable to
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