Supreme Court · 2008 INSC 417 · Decided 28 March 2008
M/S. Prachi Industries v. Commissioner of Central Excise, Chandigarh
- Court
- Supreme Court of India
- Citation
- 2008 INSC 417 · [2008] 5 S.C.R. 560
- Case number
- CIVIL APPEAL No. 3621/2002
- Decided
- 28 March 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
560 M/S. PRACH! INDUSTRIES .,._ A V. COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH (Civil Appeal Nos. 3621-25 of 2002) B MARCH 28, 2008 (S.H. KAPADIA AND 8. SUDERSHAN REDDY, JJ.) Central Excise Act, 1944; s. 2(f): Manufacture - Swaging of tubes whether amounts to c manufacture - Held: Manufacture form of physical shape, size and use - In the present case, swaging imparts a change of lasting D character to the plane MS-tubes - It undergoes a change both in terms of form/shape and user - MS tubes being used to ~ carry water whereas work piece, the product obtained after swaging of MS tubes,
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