Supreme Court · 2004 INSC 456 · Decided 18 August 2004
Commissioner of Central Excise, New Delhi v. M/S. Modi Alkalies and Chemicals LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 456 · [2004] SUPP. 3 S.C.R. 619
- Case number
- CIVIL APPEAL No. 7827/2002
- Decided
- 18 August 2004
- Bench
- S.N. VARIAVA, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Rules, 1994: Rules 9(2), 52-A, 17 3-Q and 209-A-Excise duty-Clubbing of units-Interdependence of units-Determination of-Assessee manufactured C caustic soda-Hydrogen gas obtained as a byproduct-Assessee floated three companies with a share capital of only Rs. 200 each-Subsequently, Assessee also rendered financial assistance to these companies through a finance company-Cylinders were subleased to the said companies by D assessee-Assessee piped Hydrogen gas to the said companies at a certain rate-The said companies compressed and bottled the same at a much higher
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