Supreme Court · 2011 INSC 481 · Decided 11 July 2011
Commissioner of Central Excise, Nagpur v. S. Gurukripa Resins PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 481 · [2011] 8 S.C.R. 178
- Case number
- CIVIL APPEAL No. 7627/2005
- Decided
- 11 July 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944: c S.2(f) - Manufacture of goods- 'Process' in or in relation to 'manufacture' of goods with the aid of power - Connotation of - Explained - Manufacture of "Turpentine oil" and "Rosin" from the raw material known as 'crude turpentine' through the with the aid of electric 0 motor from the well to ground level storage tank and again from ground level to overhead tanks for sprinkling water on condensers for the purpose of distillation - HELD: The operation of lifting water from the well to the higher levels is so integrally connected with the
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