Supreme Court · 2005 INSC 113 · Decided 2 March 2005
The Tata Iron and Steel CO. LTD., Bihar v. The Collector of Central Excise, Patna
- Court
- Supreme Court of India
- Citation
- 2005 INSC 113 · [2005] 2 S.C.R. 457
- Case number
- CIVIL APPEAL No. 5421/1999
- Decided
- 2 March 2005
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944-Exemption Notification-Entitlement of­ Assessee manufacturing parts of loco wagons and rolling stock at its factory A B and bringing it to other factory for use in repair and maintenance of transport C equipment used within the factory-Benefit of exemption Notification not applicable as the machinery for which parts were meant not installed in the factory but used in factory-Plea that when placed on rail, it can be set to be placed in position, and thus, installed-On appeal, held: For want of some more factual details with regard to installation
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