Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1976 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (10) TMI 36 - SC - Central ExciseWhether the agricultural implements which were manufactured in the State's Implements Factory fell within the purview of Item 26AA as they were forged or extruded during the process of manufacturing the agricultural implements? Held that:- The rods and bars in question not "produced or manufactured" in the State Government's Implements Factory. They could not therefore be subjected to the levy of excise duty. It is true that the rods and bars were utilised for the manufacture of agricultural implements like shovels and spades, but those agricultural implements were not of the description specified in Item 26AA of the First Schedule with reference to Section 3 of the Act. Section 3 of the Act could not therefore be invoked to levy excise duty merely on the ground that the "pre-excise stock" of rods and bars was utilised for the purpose of manufacturing agricultural instruments. There is therefore nothing wrong with the view which has prevailed with the High Court in this respect. Appeal dismissed.
|