Supreme Court · 2007 INSC 561 · Decided 11 May 2007
Commissioner of Central Excise, Jaipur v. M/S. Mahavir Aluminium LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 561 · [2007] 6 S.C.R. 423
- Case number
- CIVIL APPEAL No. 6197/2001
- Decided
- 11 May 2007
- Bench
- ASHOK BHAN, C.K. THAKKER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(t), 3
Headnote
~ "' ..., -,..- COMMISSIONER OF CENTRAL EXCISE, JAIPUR v. MIS. MAHA VJR ALUMINIUM LTD. MAY 11, 2007 [ASHOK BHAN ANDC.K. THAKKER, JJ.) Central Excise and Salt Act, 1944: s.2(j)-Conversion of Aluminium Ingots into Aluminium billets during the intermediate stage by the process of assessee was carrying out conversion of Aluminium Ingots into Aluminium Billets during the intermediate stage by the process of re-melting and adding other alloys. Aluminium Billets were consumed captively for the manufacture of Aluminium Irrigation Pipes. The assessee was also selling the said
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