Authority: Supreme Court of India

Order Date: 10‑02‑2026

Case Overview

  • Petitioners: Commissioner of Central Excise & Customs, Rajkot; Commissioner, Customs, Central Excise & Service Tax, Meerut‑II; Kesar Enterprises Limited.
  • Respondents: M/S Adani Ports and Special Economic Zone Ltd.; Kisan Cooperative Sugar Factory Ltd. (in related civil appeal).
  • Multiple Special Leave Petitions (SLP) and Civil Appeals were listed, including SLP(C) No.621/2017, SLP(C) No.8909/2020, SLP(C) No.22200/2018, SLP(C) No.18249/2018, SLP(C) No.18270/2018, SLP(C) No.19075/2018, SLP(C) No.12777/2022, SLP(C) No.9952/2023, SLP(C) No.7669/2023, C.A. Nos.10943‑10944/2016, and others.
  • The Court also heard Civil Appeal No.1479 of 2026 (Kesar Enterprises Ltd. vs. Commissioner, Customs, Central Excise & Service Tax, Meerut‑II) and Civil Appeal No.1480 of 2026 (arising from SLP(C) No.8909 of 2020).
  • Counsel for petitioners and respondents were listed extensively; the bench comprised Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan.

Orders and Findings

  • SLP(C) No.621/2017 and SLP(C) No.8909/2020: Leave granted; appeals allowed as per the signed order placed on file; any pending applications disposed.
  • SLP(C) No.22200/2018: Petition dismissed on the ground of ‘low tax effect’, leaving no substantial question of law; pending applications disposed.
  • SLP(C) No.18249/2018: Dismissed. The Court noted the petitioner was aggrieved by the order dated 13‑09‑2017 of the High Court of Chhattisgarh, which had relied on the Gujarat High Court judgment in Mundra Ports and M/s Thiruarooram Sugars. The Court found no reason to interfere and therefore dismissed the petition.
  • SLP(C) No.18270/2018, SLP(C) No.19075/2018, SLP(C) No.12777/2022 and Diary No.15220/2025: Dismissed following the earlier order in SLP(C) No.18249/2018; all pending applications, including any delay condonation, stood disposed.
  • SLP(C) No.33238/2015, SLP(C) No.9952/2023, SLP(C) No.7669/2023, C.A. No.4383/2023, and SLP(C) Nos.26784‑26786/2024: The matters were detagged and ordered to be listed together on 24‑Feb‑2026 at 2.00 PM.
  • C.A. Nos.10943‑10944/2016: Detagged and listed on 24‑Feb‑2026 at 2.00 PM.
  • Diary No.6613/2025: Detagged and listed on 24‑Feb‑2026 at 2.00 PM.
  • Civil Appeal No.1479 of 2026 & Civil Appeal No.1480 of 2026: Leave granted. The appellant relied on the Supreme Court judgment dated 07‑12‑2023 in The Kisan Cooperative Sugar Factory Ltd. vs. Commissioner, Central Excise, Meerut‑1 (Civil Appeal No.4704 of 2007). The operative portion of that judgment clarified that the expression “used in or in relation to manufacture” has a wide import, covering items used for maintenance, repair, upkeep or fabrication of plant and machinery, thereby allowing input tax credit on welding electrodes, jointing sheets, SS plates, etc. The Court noted the respondent’s submission that the present cases fall within that precedent and allowed the appeals accordingly.

Final Outcome

  • Leave was granted in two petitions (SLP(C) No.621/2017, SLP(C) No.8909/2020) and in the Kesar Enterprises civil appeals, permitting the appeals to proceed.
  • Four petitions (SLP(C) Nos.22200/2018, 18249/2018, 18270/2018, 19075/2018, 12777/2022) were dismissed, the Court finding either low tax impact or no reason to interfere with lower‑court judgments.
  • Numerous other petitions and appeals were detagged and scheduled for a consolidated hearing on 24‑Feb‑2026 at 2.00 PM.
  • All pending applications, including requests for condonation of delay, were ordered to stand disposed of.

Topics: Taxation, Customs & Excise, Legal Proceedings