Supreme Court of India
Collector of Central Excise Vadodra v. M/s. Dhiren Chemical Industries
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16 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Rules, 1944 : Rule 8(1 ). Excise duty-Exemption Notification-Phrase "on which the appropri ate amount of duty of excise had already been paid"-Interpretation of-Held, for getting exemption goods must be made.from raw materials on which excise duty has been paid at "Appropriate" rate-"Appropriate" means correct or specified rate of excise duty-Where raw material is not liable to duty or such duty is nil no excise duty is paid upon it-Notification is not applicable to goods made out o.f such ffzaterial. Notification issued by Government of India granted exemption from excise
Authorities it was built on
Where later benches applied it
- 2014 Commissioner of Central Excise, Jaipur-ii v. M/s. Super Synotex (india) Ltd. and Others
- 2011 State of Tamil Nadu and Anr. v. India Cements Ltd. and Anr.
- 2008 Commissioner of Central Excise, Bolpur v. Mis Ratan Melting & Wire Industries
- 2022 Commissioner of Central Excise & Service Tax, Rohtak v. Merino Panel Product Ltd.
- 2016 M/s. Sports & Leisure Apparel Ltd. v. Commissioner of Central Excise, Noida
- 2009 Commissioner of Central Excise, Mumbai v. M/s. Hindustan Spinning & Wvg. M. Ltd. and Anr.
- 2008 Pradip J. Mehta v. Commnr. of Income-tax, Ahmedabad
- 2007 L.M.L. Ltd. v. State of U.P. & Ors.
- 2007 Jayanti Food Processing (p) Ltd. v. Commissioner of Central Excise, Rajasthan
- 2006 Bombay Dyeing and Mfg. Co.ltd. v. Bombay Environmental Action Group and Ors.
- 2005 Commissioner of Trade Tax, U.P. and Anr. v. M/s. Kajaria Ceramics Ltd.
- 2005 Commissioner of Central Excise v. M/s. Ratan Melting and Wire Industries, Calcutta
- 2004 Commissioner of Customs, Calcutta Etc. Etc. v. M/s. Indian Oil Corporation Ltd. and Anr.
- 2004 Ajay Gandhi and Anr. v. B. Singh and Ors
- 2003 Union of India and Anr. v. Azadi Bachao Andolan and Anr.
- 2013 Commissioner of Central Excise, Jalandhar v. M/s. Kay Kay Industries
Of those, 1 relied on · 1 distinguished · 2 referred to · 12 mentioned
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