TRIVENI ENGG. & INDS. LTD vs COMMR. OF CENTRAL EXCISE

The Supreme Court ruled that turbo alternators are subject to excise duty under Section 3 of the Central Excise Act, 1944, as they qualify as excisable goods produced in India. The Court established that the process of combining steam turbines and alternators constitutes manufacturing, thus making them liable for excise duty despite the argument that they become immovable property once installed. The Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, confirming the duty imposition.