Supreme Court · 1997 INSC 811 · Decided 11 December 1997
Sirpur Paper Mills LTD. v. Collector of Central Excise, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1997 INSC 811 · [1997] SUPP. 6 S.C.R. 431
- Case number
- CIVIL APPEAL No. 527/1988
- Decided
- 11 December 1997
- Bench
- S.C. SEN, K.T. THOMAS (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excises and Salt, 1944 : Section 3. Excise duty-Levy of-Paper-making machin~Erected Ill the assessee's factory by using duty paid componellts-Such machille pennanent- C ly embedded in earth--T1ibunal found that the said machine was attached to earth merely for operational efficiency, was being findings of fact wherein no matelial fact was overlooked or the decision perverse, upheld-Even otherwise such a machine, merely because it was pennanelltly embedded ill ea1th for better functioning, cannot become immovable prope1ty-Further, such a D machine can be sold by dismantling and
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