Supreme Court of India
M/s. Chandrapur Magnet Wires (p) Ltd., Nagpur v. Collector of Central Excise, Central Excise Collectorate,nagpur
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 clarification by the Department, we see no B reason why the assessee cannot make a debit entry in the credit account before removal of the exempted final product.
Judgment, page 6
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