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Containerising Gensets into Power Packs is Manufacture, Excise Duty Payable: SC
Case Law Details
- Case Name
- Quippo Energy Ltd. Vs Commissioner Of Central Excise Ahmedabad – II (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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Quippo Energy Ltd. Vs Commissioner Of Central Excise Ahmedabad – II (Supreme Court of India)
From Genset to Power Pack: Transformation is Manufacture, Rules SC- Transformation + Marketability = Excise Duty Liability,
Factual Background
Quippo Energy Ltd. imported Gas Generating Sets (Gensets) comprising an engine coupled with an alternator. For ease of relocation & leasing purposes, these Gensets were placed inside steel containers & fitted with several additional components such as radiators, ventilation fans, oil tanks, silencers, pumps, valves, & electrical panels. The Revenue...
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