Supreme Court · 2010 INSC 830 · Decided 29 November 2010
M/S. Nicholas Plramal India LTD. v. COMMNR. of Central Excise, Mumbai
- Court
- Supreme Court of India
- Citation
- 2010 INSC 830 · [2010] 13 S.C.R. 1165
- Case number
- CIVIL APPEAL No. 5829/2002
- Decided
- 29 November 2010
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
Central Excise Act, 1944: s.2(f) - Intermediate goods - Captive consumption of - Levy of excise duty - Held: Intermediate goods captively consumed are liable to levy of excise duty if they satisfy the test of both manufacture and marketability - Crude vitamin A B c A of Vitamin A - Emerged 0 product used in the manufacture of animal feed supplements - The fact that assessee used the emerged product instead of purchasing the same from market for the manufacture of animal feed supplements would show that emerged product was marketable - Duty leviable on
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