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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