Supreme Court · 1996 INSC 1338 · Decided 19 November 1996
M/S. Mittal Engineering Works (P) LTD. v. Collector of Central Excise, Meerut
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1338 · [1996] SUPP. 8 S.C.R. 796
- Case number
- CIVIL APPEAL No. 2919/1986
- Decided
- 19 November 1996
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 19./4: Mono Vertical Ciystallisers-He/d, are not 'goods' within the meaning of the Act and, therefore, not eligible to excise duty. Stare decisis-A decision can;10t be relied upon in support of a proposition that it did not decide. The appellant--assessee was required patented by it The said crystalliser, which was used in sugar factories to exhaust molasses of sugar was a tall structure, like a tower, with a platform at its summit. The assessee resisted the demand stating that the parts of the crystalliser came into existence only after assembling and
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