Excise Law and Manufacture : Legal Principles
It is held in Quippo Energy Ltd v. CCE [2025] GCtR 1530 (SC) that the process of placing the Genset within the steel container and fitting that container with additional, integral components brings into existence a new, distinct, and marketable commodity. This process would thus amount to “manufacture” under Section 2(f)(i) of the Central Excise Act, 1944.
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