COMMNR. OF CENTRAL EXCISE, MEERUT vs M/S. MOTHERSON SUMI SYSTEMS LTD. .

The Supreme Court dismissed the appeals filed by the revenue against M/s. Motherson Sumi Systems Ltd. for non-payment of excise duty on free supply component parts used in manufacturing wiring harnesses. The Court held that the issue on merits was concluded against the revenue by the precedent set in International Auto Ltd. v. Commissioner of Central Excise, Bihar, 2005 (183) ELT 239 (SC). The Court did not address the limitation aspect as the merits were already determined in favor of the assessee.