Supreme Court · 2004 INSC 641 · Decided 4 November 2004
Commissioner of Central Excise, Pune v. M/S. Kripa Chemicals PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 641 · [2004] SUPP. 5 S.C.R. 970
- Case number
- CIVIL APPEAL No. 5000/1999
- Decided
- 4 November 2004
- Bench
- ARIJIT PASAYAT, C.K. THAKKER (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Rules, 1944: Modavt-Cost of production-Held, excise duty on raw material. if C modvaued is not to be included in determining cost of production of excisable products. D .E F _Collector of Central facise, Pune v. Daiichi Karkaria limited, (1999) 112 EL T 353 SC, relied on. Central earned by job worker­ Held, value of raw material, value of the job work done and the manufacturing profit and the expenses for the processing have to be taken into consideration. UjagG1: Prints etc. etc. v. Union of India and Ors .. (1989) 39 EL T 493 SC, relied on. CIVIL APPELLATE
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