Supreme Court · 1994 INSC 347 · Decided 1 September 1994
Prestige Engineering (India) LTD. ETC. ETC. v. The Collector of Central Excise, Meerut, ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 347 · [1994] SUPP. 3 S.C.R. 30
- Case number
- CIVIL APPEAL No. 3197/1986
- Decided
- 1 September 1994
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
COLLECTOR OF CENTRAL EXCISE 31 No. 119/75, so that it would be liable to pay duty only on the value of the A job work undertaken by it, as otherwise it would be liable to pay duty on the full value including the value of steel pipes supplied by Modipon. Unable to succeed before the Central Disposing of the appeals, this Court HELD : 1.1. Once an expression is defined in the Act, that expression wherever it occurs in the Act, Rules or Notifications issued thereunder, should be understood in the same sense. The expression "manufactured" in the Notification should be
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