Supreme Court · 2016 INSC 1209 · Decided 22 November 2016
M/S Gujarat State Fertilizers & Chemicals LTD.&ANR. v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2016 INSC 1209 · [2016] 11 S.C.R. 755
- Case number
- CIVIL APPEAL No. 4066/2015
- Decided
- 22 November 2016
- Bench
- A.K. SIKRI, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Finance Act, 1994: ss.65(105)(zza), 65(102) - Two PSUs -­ GSFC and GA CL-Both the companies receiving Hydro Cynic Acid (HCN) ji-om RIL through common pipeline and utilising the same in their respective factories and sharing the incineration charges - Allegation that 'incineration charges' from GACL and the said amount charged by GSFCjimn GACL amounted to providing 'storage and warehousing services' falling under s.65(105){zza)-Held: To enable GACL to receive this HCN through common pipeline, arrangement/agreement was entered into between these two
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