COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
iii)],
charges for obtaining on hire or otherwise
machinery and tools used in the execution of a
works contract [item No. (iv)], and the cost of
consumables such as water, electricity, fuel, etc.
which are consumed in the process of execution of
a works contract [item No. (v)] and other similar
expenses for labour and services will have