Containerising Gensets into Power Packs is Manufacture, Excise Duty Payable: SC

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...