Supreme Court of India
Tungabhadraindus. Ltd. v. Union of India and Ors.
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
Excise Laws : Central Excise Rules, 1944 Chapter AAA Rules 57-K, 57-N & 57-0. Excise-Money Credit Scheme-Notification allowing credit of money-Noti fication further providing utilisation of credit towards payment of duty on final product-Notification rescinded-Subsequent notification issued-Both notifi cations providing maximum limit of utilisation of credit of Rupees one thousand per tonne-Assessee accumulating credits under both notification-Assessee seeking adjustment of credit simultaneously towards part payment of duty Wlzether pennissible-Held, accumulated credit will not ipso facto
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