COMMR.OF CENTRAL EXCISE,MAHARASHTRA vs M/S VARROC LIGHTING P.LTD.

The Supreme Court set aside the impugned order and remitted the matter to the Customs, Excise and Service Tax Appellate Tribunal, determining that the applicability of the judgment in SKF India Limited to the present case would be assessed by the Tribunal. The Court allowed the civil appeals without any order as to costs, emphasizing the need for the Tribunal to consider the specific facts of the case in relation to the cited precedent.