COLLECTOR,CENT.EXCISE, PUNE vs M/S.PARANJAPE METAL SHAPER (P) LTD — C.A. No. 1577 - 1578/1998
Case under Section I-B. Status: Disposed.
CNR: SCIN010207261997
Filing Date
02-Dec-1997
Registration No
C.A. No. 1577 - 1578/1998
Diary Number
20726/1997
Order Date
11-Mar-2003
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 13-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COLLECTOR,CENT.EXCISE, PUNE
Adv. B. KRISHNA PRASAD
Respondent(s)
-
1.M/S.PARANJAPE METAL SHAPER (P) LTD
Adv. K. J. JOHN (Dead / Retired / Elevated)
Case History
Summary of C.A. No. 1577-1578/1998 On March 11, 2003, the Supreme Court dismissed the Collector of Central Excise, Pune's appeals challenging a CEGAT order regarding whether sand coated with resin constitutes a manufactured item subject to excise duty. The Court upheld the Tribunal's decision that no duty is payable if the coated sand is used for captive consumption in casting manufacture, relying on Notification No. 217/86-CE dated April 2, 1986, which exempts such sand. No order was made as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.
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