Judgment briefs
Supreme Court of India

M/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – II

Central Excise Act, 1944 – s.2(f) – Central Excise Tariff Act, 1985

Dismissed
Court
Supreme Court of India
Decided
19 Sep 2025
Citation
[2025] 9 S.C.R. 1110
Case no.
CIVIL APPEAL No. 9418/2016
Bench
J.b. Pardiwala, K.v. Viswanathan

Issue for consideration

Whether the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, valve and silencer would amount to Central Excise Act, 1944.

Judgment PDF: M/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – II
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