Supreme Court · 2007 INSC 582 · Decided 15 May 2007
Commissioner of Central Excise, Indore v. MIS. Cethar Vessels LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 582 · [2007] 6 S.C.R. 701
- Case number
- CIVIL APPEAL No. 5391/2002
- Decided
- 15 May 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
EXCISE, INDORE A v. MIS. CETHAR VESSELS LTD. AND ORS. MAY 15, 2007 [DR. ARIJITPASAYAT ANDS.H. KAPADIA,JJ.) B Central Excises Act, 1944: s.3-Erection/fabrication of Boiler/Membrane Cell Technology/Solvent extraction plant by assembling various components and parts-Liability to C pay excise duty aspect was not considered by CEGAT, matter is remitted to it for fresh consideration in the light of Virdi Brothers =~~~~ D The question for consideration in the present Appeal is whether erection/fabrication of Boiler/Membrane Cell Technology/Solvent extraction plant at site by assembling
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