Supreme Court · 2015 INSC 988 · Decided 10 April 2015
M/S. Utc Fire and Security India LTD. v. Commissioner of Central Excise, Belapur
- Court
- Supreme Court of India
- Citation
- 2015 INSC 988 · [2015] 4 S.C.R. 399
- Case number
- CIVIL APPEAL No. 4977/2004
- Decided
- 10 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(1)(a)
Headnote
399 M/S. UTC FIRE AND SECURITY INDIA LTD. A v. COMMISSIONER OF CENTRAL EXCISE, BELAPUR (Civil Appeal Nos. 4977-4978 of 2004) APRIL 10, 2015 [A.K. SIKRI AND R. F. NARIMAN, JJ.) B Central Excise Act, 1944: s.4(1)(a),(b) - Valuation of C certain goods used captively by the appellant in the turnkey matters, work contract for turnkey project undertaken by assessee for setting up of fire fighting system in the building wherein smoke detectors and parts used - Basis of valuation of smoke detectors and parts thereof - Held: The case is not covered u/s.4(1)(a) and is covered u/ E s.4(1)(b) - In
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