Supreme Court · 2004 INSC 379 · Decided 7 May 2004
M/S. T.T.G. Industries LTD., Madras v. Collector of Central Excise, Raipur
- Court
- Supreme Court of India
- Citation
- 2004 INSC 379 · [2004] SUPP. 2 S.C.R. 659
- Case number
- CIVIL APPEAL No. 10911/1996
- Decided
- 7 May 2004
- Bench
- RUMA PAL, B.P. SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Transfer of Property Act Section 3; Central Excise Act Section 2(d), 3
Headnote
Central Excise Act, 1944 : Sections 2(d) and 3-Erection and installation of Mudguns and Drilling Machines by assessee at the site of the Steel Plant-Several C components imported and also manufactured by assessee in factory and thereafter transported at the site for manufacturing and commissioning of 'good '-Excise duty-Levy of-Held: Mudguns and Drilling Machines were erected at the site on specially made concrete platform at D a level of 25 feet above the ground on a base plate secured to concrete platform-It cannot be shifted without first dismantling it and then re­ erecting it
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