Supreme Court of India
Collector of Central Excise, New Delhi. v. Ballarpur Industries Ltd.
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
In the result for the foregoing reasons, we find no merit in this appeal which is, accordingly, dismissed.
Judgment, page 12
From the headnote
Central Excises & Salt Act, 1944/ Central Excise Rules, 1944: Sec tions 2(f), J and item 68 in First Schedule-Notification No. ·105/82-CE dated 28.2.1982/Rule 8-Manufacture of paper/paper-boards-Use of Sodium Sulphate in the process-Whether used as raw material-Enti tlement to proforma credits of duty paid. Words & Phrases: "Raw Material"-Meaning of. · Respondent has been using Sodium Sulphate in the process of manufacture of paper and paper-boards, and by virtue of Notification No. 105/82-CE dated 28.2.1982 claimed proforma-credits. The Superintendent of Central Excise declined tbe claim
Authorities it was built on
Where later benches applied it
- 2025 M/s Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax, Lucknow, U.P.
- 2022 State of Jharkhand and Others v. Linde India Limited and Another
Of those, 2 referred to
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