Supreme Court of India
Collector of Central Excise, Calcutta-ii v. Eastend Paper Industries Ltd. & Anr.
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5 Supreme Court benches have cited this judgment.
From the headnote
Central Excises and Salt Act, 1944/Central Excise Rules,· 1944: Section 2(f)/Rules 9(1), 56(a), 173- and 173- -Levy of Excise Duty-Wrapping paper-Captively consumed and utilised as com ponent part of other varieties of paper-Whether deemed to have been used in completwn or manufaciure of end product. The respondent, iri the first of tliese appeals, was manufacturing different varieties of pdritlrig paper including wrapping paper falling under Item No. 17 of th~ erstwhile Central Excise Tariff. The appellant issued a show. caiise notice tci the Respondent for the alleged violation of Rules
Where later benches applied it
- 2012 M/s Flex Engineering Limited v. Commissioner of Central Excise, U.p
- 2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors.
- 1996 Indian Farmers Fertiliser Cooperative Ltd. v. Collector of Central Excise, Ahmedabad
- 1989 Collector of Central Excise, New Delhi. v. Ballarpur Industries Ltd.
- 2016 Hindustan Lever Ltd. v. State of Karnataka
Of those, 1 relied on · 1 distinguished · 1 referred to · 2 mentioned
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