Supreme Court · 2015 INSC 741 · Decided 7 October 2015
Commissioner of Central Excise, Mumbai-Iv v. MIS. Fitrite Packers, Mumbai
- Court
- Supreme Court of India
- Citation
- 2015 INSC 741 · [2015] 12 S.C.R. 851
- Case number
- CIVIL APPEAL No. 2733/2007
- Decided
- 7 October 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
Central Excise Act, 1944: s. 2(f)- Manufacture- Printing B on duty paid GI paper- Process of printing carried out by the C assessee according to the design and specification of the customer depending on its requirement - Bulk orders received from customer, which needed said paper paper for packing of its goods - On the paper, logo and name of the product is printed in colourful o form -After carrying out the printing as per the requirement of the customer, the same is delivered to the customer in jumbo rolls without slitting - Whether the process of printing
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