Supreme Court · 2025 INSC 1130 · Decided 19 September 2025

M/S Quippo Energy LTD. v. Commissioner of Central Excise Ahmedabad – Ii

Court
Supreme Court of India
Citation
2025 INSC 1130 · [2025] 9 S.C.R. 1110
Case number
CIVIL APPEAL No. 9418/2016
Decided
19 September 2025
Bench
J.B. PARDIWALA, K.V. VISWANATHAN (2-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Central Excise Act Section 2(f)

Headnote

Whether the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, valve and silencer would amount to Central Excise Act, 1944. Central Excise Act, 1944 - s.2(f) - Central Excise Tariff Act, 1985 - Appellant is engaged in the business of providing containerised gas generating sets known as the Power Packs on a lease basis - In order to carry out the said

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