Supreme Court · 2015 INSC 287 · Decided 7 April 2015
Commissioner of Central Excise, Goa v. M/S. Cosme Farma Laboratories LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 287 · [2015] 4 S.C.R. 360
- Case number
- CIVIL APPEAL No. 1761/2007
- Decided
- 7 April 2015
- Bench
- ANIL R. DAVE, DIPAK MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
C Drugs and Cosmetics Act, 1940 - Central Excise Act, 1944 - Drug manufacturing firm-loan licensee getting its medicaments manufactured through the job workers - Loan licensee, whether manufacturer - Payment of excise duty on goods - Liability of - Assessable value of goods - Manufacturing activity was done only by the job workers in their premises and with the help of their labour force and machinery - Job workers were not manufacturing the drugs as agents of the loan licensee or on behalf of the loan licensee, but were carrying out the E manufacturing activity
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