AIR 2003 SUPREME COURT 1132 ::2003 AIR SCW 674 ::(2003) 1 WLC(SC)CVL 246 ::(2003) 2 GCD 1462 (SC) ::(2003) 3 IndLD 242 ::2003 (1) UJ (SC) 703 ::2003 UJ(SC) 1 703 ::(2003) 180 CurTaxRep 81 ::2003 (2) SCC 394 ::2003 (1) RecCivR 792 ::(2003) 1 Scale 508 ::(2003) 2 AllMR 720 (SC) ::2003 (1) ACE 711 ::(2003) 4 Cal HN 86 ::2003 (2) GujLR 1275 ::2003 (260) ITR 181 ::(2003) 1 JLJR 246 ::(2003) 1 SCR 695 (SC) ::2003 (1) SCR 695 ::2003 (1) Supreme 904 ::2003 (175) Taxation 647 ::2003 (1) SLT 719 ::2003 (3) SRJ 514 ::(2003) 1 JT 527 (SC) ::2003 (1) JT 527

Supreme Court Of India

(From : Gujarat)*

Hon'ble Judge(s): M. B. Shah, Arun Kumar , JJ

Bombay Electricity Duty Act (40 of 1958) , S.3(2)(vii)(b)— Exemption from duty to new industrial undertaking - New undertaking or expansion of existing unit - Determination - Cement company - Putting new machinery and kiln to increase production - New machinery installed not self-sufficient - Dependent on old unit to manufacture cement - New machinery is not new industrial undertaking it is expansion of existing unit - Not entitled to exemption.Words and phrases - Expand - Meaning of. SCA No. 835 of 1978 Dt. 29-11-1990 (Guj) Reversed. The respondent is engaged in manufacture of portland cement. It installed a manufacturing plant in the year 1960 with a capacity of producing 660 metric tones of clinker per day. The respondent added one more kiln in 1965 and increased its production capacity to 1000 metric tones. By August 1969 the respondent installed further machinery in a new building erected within the same premises to further increase its production capacity. The respondent installed a new kiln along with separate silos, lepol and nodulizers, coal mill and cement mill. This unit started manufacturing cement on 24 June 1971. The unit was using existing idle capacity of crushers, cranes, packing machines, coal mills, and raw mills. The respondent claimed that the new kiln set up in 1969 was a new industrial undertaking and as such was entitle....