Supreme Court · 2015 INSC 208 · Decided 12 March 2015
Maruti Suzuki India LTD. v. COMMNR. of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2015 INSC 208 · [2015] 5 S.C.R. 180
- Case number
- CIVIL APPEAL No. 8190/2003
- Decided
- 12 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3, 4
Headnote
Central Excise Rules, 1944 - r. 57F - Levy of duty­ On the products (spare parts of motor vehicles i.e. bumpers and grills)-Aftertheirprocessing i.e. Electro Deposition (ED) Coating- On the ground that the process of ED Coating led D to value addition - Held: In order to attract the 3 of Central Excise Act, there must be 'manufacture' - The 'input' that was removed from the factory for home consumption i.e. 'bumpers' and 'grills' continue to remain the same 'inputs' even after its processing i.e. ED E Coating - Thus, the processing of the inputs would not amount to
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