Supreme Court · 1989 INSC 249 · Decided 22 August 1989
Star Paper Mills LTD. v. Collector of Central Excise, Meerut
- Court
- Supreme Court of India
- Citation
- 1989 INSC 249 · [1989] 3 S.C.R. 892
- Case number
- CIVIL APPEAL No. 3474/1988
- Decided
- 22 August 1989
- Bench
- S. RANGANATHAN, N.D. OJHA, J.S. VERMA (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
).- Central Excises and Salt Act, 1944: Section 2(f), 3 and 35L- 'Manufacture' includes any process incidental or ancillary to the com- pletion of manufactured products-Whether paper core is used as a component part in the manufacture of paper rolls. ")r_ c The appellant company carried on of excise on paper core which, accordingly to the appellant, was used in the manufacture of paper. The case of the appellant was that the paper cores used in the manufacture of paper constituted "component parts" D within the meaning of Notification No. 201/79 dated June 4, 1979 as
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