Supreme Court · 2000 INSC 381 · Decided 8 August 2000
Triveni Engineering and Industries LTD. and ANR. v. Commissioner of Central Excise and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 381 · [2000] SUPP. 2 S.C.R. 199
- Case number
- CIVIL APPEAL No. 13357/1996
- Decided
- 8 August 2000
- Bench
- S.S.M. QUADRI, SHIVARAJ V. PATIL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Transfer of Property Act Section 3, 3(25)
Headnote
Central Excises and Salt Act, 1944 : Section 3-Excise duty-Exigibility to-Twin condition-Turbo alterna­ tor-Held, to attract excise duty an article must satisfy the twin conditions of being (i) excisable goods and (ii) produced or manufactured in India-Turbo alternator does notfu!fil the.first be levied on it-Central Excise Tar({{ Act, 1985-Heading 85.02. Manufacturing process-Meaning of-Turbo alternator-Assessee pro­ duced turbo alternator by fixing a steam turbine on to an alternator perma­ nently placed on a pla(form at the customers premise:.~Held, when a market­
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