Supreme Court · 2005 INSC 623 · Decided 16 December 2005
Siddartha Tubes LTD. v. Commissioner of Central Excise, Indore (Mp)
- Court
- Supreme Court of India
- Citation
- 2005 INSC 623 · [2005] SUPP. 5 S.C.R. 859
- Case number
- CIVIL APPEAL No. 2560/2005
- Decided
- 16 December 2005
- Bench
- ASHOK BHAN, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
A v. COMMISSIONER OF CENTRAL EXCISE, INDORE (MP) DECEMBER 16, 2005 [ASHOK BHAN AND S.H. KAPADIA, JJ.} B Central Excise Act, 1944/Central Excise Rules, 1944: s.4/r. 173-C-Sockets bought from market and got fitted to m.s.lg.i. pipes-Assessable value-Claim of assessee for deduction towards cost '-connotation of 0 Appellant, a manufacturer of m.s./g.i. pipes, bought sockets from the market and got the same fitted to the pipes through MP. Laghu Udyog Nigam Ltd. The appellant filed price list under Rule 173-C of the Central Excise Rule, 1944 claiming deduction towards service charges and
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