Supreme Court · 2011 INSC 534 · Decided 2 August 2011

Saraswati Sugar Mills v. Commissioner of Central Excise, Delhi-Ill

Court
Supreme Court of India
Citation
2011 INSC 534 · [2011] 13 S.C.R. 579
Case number
CIVIL APPEAL No. 5295/2003
Decided
2 August 2011
Bench
D.K. JAIN, H.L. DATTU (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

S.C.R. 579 SARASWATI SUGAR MILLS v. COMMISSIONER OF CENTRAL EXCISE, DELHI-Ill (Civil Appeal No.5295 of 2003) AUGUST 02, 2011 [D.K. JAIN AND H.L. DATTU, JJ.j Central Excise Rules, 1944 - Rule 570 - Exemption Notification No.6711995-CE dated 16.03.1995 exempted duly A B in respect of Iron and Steel structures in its factory and captively used them within the factory for installation and effective functioning of sugar manufacturing machineries D falling under item nos. 2 and 3 of the table to Rule 570 - Whether the Iron and Steel structures were in the nature of components

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