In-Short

Case: Lipi Boilers Ltd. vs. The Commissioner of Central Excise, Aurangabad, 2025 INSC 1297 (Supreme Court of India).

Short Caption: Supreme Court rules that a boiler erected and installed at site, becoming an immovable property, is not "excisable goods"; hence, the value of bought-out items supplied directly to the site cannot be included for calculating Central Excise Duty.

1. Heading of the Judgment

Lipi Boilers Ltd. vs. The Commissioner of Central Excise, Aurangabad
Civil Appeal Nos. 856-857 of 2011
Supreme Court of India
Judgment Dated: 10th November, 2025
Citation: 2025 INSC 1297

2. Related Laws and Sections

This judgment primarily interprets and applies provisions from the Central Excise Act, 1944:

• Section 3: The charging section that levies duty on the "manufacture or production" of "excisable goods".

• Section 4: The valuation provision that defines "transaction value" for computing the quantum of duty payable.

• Section 11A: Pertains to the recovery of duties not levied or short-levied, including the invocation of an extended period of limitation in cases of fraud, collusion, or wilful suppression of facts.

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