20) In Dharampal Satyapal v. CCE

4 SCC 337Reported decision1985#5533 most cited

What is 20) In Dharampal Satyapal v. CCE authority for?

The marketability of a product is an essential criterion for determining its chargeability to excise duty. A product must be saleable in the condition it emerges from the manufacturing process to be considered marketable.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2024.

Also referred to as

Dharampal Satyapal v. CCE · marketability · manufacture · excise duty · saleable · inputs · Modvat credit · excise · duty

Judgments citing 20) In Dharampal Satyapal v. CCE

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…89 AIR 1915 Cal 565 90 AIR 1933 Bom 342 91 (1950) 85 CLJ 280 at 282 92 AIR 1951 Cal 561 93 (2001) 2 Cal LT 307 94 2018 SCC Online Bom 6830 95 AIR 1960 SC 420 96 AIR 1969 SC 430 97 (1985) 4 SCC 337 98 32 IA 193 99 (2006) 4 Mh. LJ 273 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 162 of 300 65. With regard to the right and power of APL it is submitted that the same is laid down under Section 247 of the Act and in the instant case, it has been laid down by the judgment of the D…

M/S. FLEX ENGINEERING LTD. vs. COMMNR. OF CENTRAL EXCISE, U.P

The appeals are allowed and the

C.A. No.-007152-007152 - 2004Supreme Court13 Jan 2012
Section 35H

…Ltd. v. CCE17, Union of India v. Delhi Cloth & General Mills Co. Ltd.18 and Cadila Laboratories (P) Ltd. v. CCE19.” 20. Thus, if a product is not saleable, it will not be marketable and consequently the process of manufacture would not be 16 (2005) 4 SCC 337. 17 (1995) 3 SCC 23 18 (1997) 5 SCC 767 19 (2003) 4 SCC 12 2 held to be complete and duty of excise would not be leviable on it. The corollary to the above is that till the time the step of manufacture continues, all the goods used in relation to it will be considered as inputs and thus, entitled to Modvat credit under Rule 57A of the Ru…

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20) In Dharampal Satyapal v. CCE (4 SCC 337) — Cited in 21 Judgments | BharatTax