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Saraswati Sugar Mills vs Commnr. Of Central Excise, Delhi-Iii on 2 August, 2011

10.?As far as the reliance placed by the Revenue on the decision reported in 2011 (270) E.L.T. 465 (S.C.) (Saraswati Sugar Mills v. Commissioner of C.Ex., Delhi-III) is concerned, we do not think that the said decision would be of any assistance to the Revenue, considering the factual finding by the Tribunal therein in the decided case that the machineries purchased by the assessee were machineries themselves.
Supreme Court of India Cites 14 - Cited by 162 - H L Dattu - Full Document
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