Supreme Court of India
M/s Punjab Footwear Limited, Jalandhar v. Collector of Central Excise, Chandigarh
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 view of the aforesaid terms of the agreement, the workmen of M/s Stepwell had to work within the premises of the factory of the appellant.
Judgment, page 4
From the headnote
Excise-Notification No. 88 of 1977 CE dated 9.5.1977-Claim of benefit of-Manufacturing of footwears-Agreement between two factories-Workers of one factory working within precincts of another factory-For purpose of considering claim of benefit of Notification number of workers working in both factories to be taken into consideration. The process of manufacturing of footwears is partly done by the appellant and partly by Mis Stepwell Industries Ltd. on behalf of the appellant on the basis of an agreement entered into between the appellant and the said Mis Stepwell Industries Ltd. In view of the
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