Search Results Page

Search Results

1 - 3 of 3 (0.19 seconds)
Gerb Vibration Control Systems (P) Ltd vs Commissioner Of Central Excise, ... on 8 May, 2017 cites

Cce, Chennai vs M/S. Beehive Foundry Engineering Works on 26 August, 2013

2.2?Once tower is accepted and found and held to be part of Wind Operational Electric Generator (WOEG for short) it is to be held that part i.e. flange of this part i.e. tower will be part of the whole i.e. Wind Generated Mill producing electricity from unconventional services. Every devices/systems part in this case having been specifically designed for that purpose in mind. That part of part is part of whole is well settled, relying upon [CCE v. Mahendra Engineering Works - 1993 (67) E.L.T. 134 followed in Bensel Industrial Corporation - 2000 (118) E.L.T. 119]. We find the flanges to be a part of WOEG.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 10 - Full Document

M/S Rajasthan Spinning And Weaving ... vs Collector Of Central Excise Jaipur ... on 9 May, 1995

5.?On the other hand Revenue contends that in the present case, the goods are not consumed within the factory of production and they are cleared to another unit and therefore the condition of notification is not fulfilled. Revenue relied on the decision of the Apex Court in the case of Rajasthan Spinning and Weaving Mills Ltd. v. Commissioner of Central Excise, Jaipur - 1995 (77) E.L.T. 474 (S.C.) wherein it was held that notification should be construed strictly and there should be no liberal construction to enlarge the terms and scope of notification. Serial No. 237 of the relevant Notification 6/2002, dated 1-3-2002 reads as follows:
Supreme Court of India Cites 2 - Cited by 46 - Full Document
1