Supreme Court · 2002 INSC 212 · Decided 18 April 2002
Commissioner, Central Excise, Nagpur v. M/S. Wainganga Sahkari S. Karkhana LTD.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 212 · [2002] 3 S.C.R. 224
- Case number
- CIVIL APPEAL No. 496/1998
- Decided
- 18 April 2002
- Bench
- S.P. BHARUCHA, N. SANTOSH HEGDE, SHIVARAJ V. PATIL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Excise Laws: Trusses, Columns and purlines-Making of-Whether amounts to manufacture-Held, Tribunql noted that it had been found as a fact by the Collector that assessee had undertaken fabrication work at site-Decision of Aruna Industries case applied to instant case-Tribunal's order cannot be D Vishakhapatnam v. C.C.E. Guntur, (1986) 25 ELT 580, relied on. Structurals and Machineries (Bokaro) Pvt. Ltd v. Collector of Central E Excise, (1984) (17) ELT_ 127 and Richardson and Cruddas, (1972) Ltd. v. Collector of Central Excise, (1988) 38 ELT 176, referred to. CIVIL APPELLATE
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