Supreme Court of India

Tungabhadraindus. Ltd. v. Union of India and Ors.

Neutral citation
Reported as [2000] 3 S.C.R. 1067
Bench G.B. Pattanaik, Doraiswamy Raju and S.N. Variava JJ.
Decided 5 May 2000

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of money-Noti­ fication further providing utilisation of credit towards payment of duty on final product-Notification rescinded-Subsequent notification issued-Both notifi­ cations providing maximum limit of utilisation of credit of Rupees one thousand per tonne-Assessee accumulating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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