Supreme Court of India
M/s. Gujarat State Fertilizers Co. v. Collector of Central Excise
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.
From the headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944/Tariff Act, 1985: S. 3/Rule 8(1)/Chapters 28 and 32 of the Schedule-Notification No. 75 of 1984 pennitting concessional rate of central excise duty 011 raw naptha and Notification No. 40 of 1985 totally exempting ammonia from central excise duty-Held the appellant-manufacturer is entitled to the benefits avail able under the two notifications, as they have fully satisfied the conditions therein inasmuch as raw naptha was utilised by the appellant- manufacturer in manufacture of ammonia; and ammonia was captively consumed in
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.