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Central Excise Exemption Denied: Integrated Manufacturing Process Cannot Be Split Due to Separate Units
Case Law Details
- Case Name
- Commissioner of Custom Vs Narsibhai Karamsibhai Gajera & Ors. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Commissioner of Custom Vs Narsibhai Karamsibhai Gajera & Ors. (Supreme Court of India)
Power Used Anywhere in Chain, Exemption Lost — Units Cannot Break Up Manufacturing to Claim “No-Power” Benefit-Continuous Process Test Reaffirmed: CESTAT Erred in Splitting Integrated Fabric Processing, Says Supreme Court
The Supreme Court set aside the CESTAT order & restored the Commissioner’s Order-in-Original dated 27-09-2006. The controversy centred on whether cotton fabrics processed by Unit No.1 were eligible for exemption u/s Entry 106 of Notification No.5/98-CE which applied only whe...
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