Supreme Court · 2010 INSC 202 · Decided 8 April 2010
Commissioner of Central Excise, Ahmedabad v. Solid & Correct Engineering Works & ORS.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 202 · [2010] 4 S.C.R. 476
- Case number
- CIVIL APPEAL No. 960/2003
- Decided
- 8 April 2010
- Bench
- D.K. JAIN, T.S. THAKUR (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Transfer of Property Act Section 3; Central Excise Act Section 2(d), 5A(1)
Headnote
Central Excise Act, 1944- s. 2 (d)- Setting up of Asphalt Drum Mix Plant by using duty paid components - Whether C amounts to manufacture of 'exigible goods' - Held: Setting of the plant does not amount to manufacture of 'exigib/e goods' as the same is not permanently fixed - Notification No. 1193-CE, dated 28th 0 February, 1993 - Issued u/s. 5A(1) of Central Excise Act - Benefit under - Entitlement of, to manufacturers of parts and components used for setting up Asphalt Drum/Hot Mix Plant. E Maxim - 'quidcquid plantatur solo, solo-cedit' - Applicability of.
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