M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI
The appeal is allowed and the impugned judgment is hereby set aside
C.A. No.-000583-000583 - 2005Supreme Court07 May 2015
Section 2
68 of the First Schedule to the
Central Excises and Salt Act, 1944 (1 of 1944) in or
in relation to the manufacture of which no process is
ordinarily carried on with the aid of power, from
whole of the duty of excise leviable thereon.”
It was held:
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Page 18
JUDGMENT
“13. Manufacture thus involves series of processes.
Process
