Supreme Court · 2011 INSC 761 · Decided 13 October 2011
M/S. Grasim Industries LTD. v. Union of India
- Court
- Supreme Court of India
- Citation
- 2011 INSC 761 · [2011] 12 S.C.R. 1013
- Case number
- CIVIL APPEAL No. 7453/2008
- Decided
- 13 October 2011
- Bench
- H.L. DATTU, C.K. PRASAD (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
Central Excise Act, 1944: A B s.2(f) - Repair and maintenance work of mact;iihery used c in manufacturing the end product - Metal scrap and waste arising out-of such repair and mairltenanc.e work- Held: Such repair and maintenance work would not amount to manufactwing activity in relation to scrap and waste cannot be said to be a by- c product of end product - No excise duty payable on generation of such scrap and waste. ss. 2(f), 3 - Excisability of goods - Held: The goods have to satisfy the test of being produced or manufactured in India - Simply because a particular item is
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