Supreme Court of India
Commissioner of Central Excise, Coimbatore and Ors. v. Jawahar Mills Ltd. 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, 1994-Explanation to Rule 57Q-Capital Goods Power cables, capacitors, control panels, cables distribution boards, switches, starters, air compressors-Held, the said items are Capital Goods under the Rule. Respondent-manufacturers treated power cables, capacitors, control panels, cables distribution boards, switches, starters, air compressors and other like items as Capital goods and claimed Modvat Credit for the duty paid under Rule 57Q of the Central Excise Rules, 1944. Revenue disallowed the claim. CEGA T allowed the appeal of the
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