Supreme Court of India
Steel Rolling Mills of Bengal Ltd. v. Union of India and Ors. Etc.
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.
What the Court ordered
In the result, there are no grounds to interfere with the orders of the A Tribunal and accordingly these appeals fail and are dismissed but there will be no orders as to costs.
Judgment, page 9
From the headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Sections 3, 35-L, Items 26AA of First Schedule/Ru/es 12, 12- and Notification No. 197162-Rebate on duty paid on the excisable goods ex ported-Whether admissiblr on duty paid on the raw material used in the furnished product. The appellants were carrying on business as rerollers.of Iron and steel products. They purchased billets from the stockyard of three major steel companies and either rolled or re-rolled these ~illets or got them rolled by other re-rollers into M.S. Flats (Hoops) and exported them on payment of central excise
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