Supreme Court of India
M/s. Kirloskar Bros. Ltd. v. Union of India.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
The appellant-Company was manufacturing power-driven pumps and monoblock pumps. It was purchasing electric motors from another company and using them in the manufacture of these pumps. The Superintendent of Central Excise issued show cause notice to the appellants for recovery of short levy of duty relating to the period from 17th March, 1972 to 31st March 1973 stating that (1) there was less determination of the assessable value of pumps due to non-inclusion of Central Excise duty paid on electric motors used in the manufacture of pumps and that (2) there was deduction of irregular trade…
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