Supreme Court · 2004 INSC 347 · Decided 5 May 2004
M/S. Tecumseh Products India LTD. v. Commissioner of Central Excise, Hyderabad
- Court
- Supreme Court of India
- Citation
- 2004 INSC 347 · [2004] SUPP. 2 S.C.R. 202
- Case number
- CIVIL APPEAL No. 1477/1998
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
PRODUCTS INDIA LTD. v. COMMISSIONER OF CENTRAL EXCISE, HYDERABAD MAY 5, 2004 B [RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] Central Excise Act, 1944-Levy of excise duty-Invocation of extended period of limitation-Replacement of stators while repairing defective compressors--Company receiving pleading that stators received from job workers being in complete technically functional state, job workers are manufacturers of stators-On appeal, held : Separate activities carried out by the D company in respect of stators for making ready for the purpose of using in repairing
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