Supreme Court of India
Commissioner of Central Excise, Delhi v. M/s. Maruti Udyog Ltd.
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. -i c Ss. 4(1) and 4(4)(d)(ii)/Rule 57- -Sa/e if waste and scrap of aluminium and iron and steel-Assessable value for purposes of excise duty-Maruti Udyog-Manufacturing Motor vehicles-Availing MOD VAT credit of duty on import-Manufacturer selling waste and scrap of. aluminium and iron and steel-Tribunal holding that excise dutj was payable on waste and scrap sold and the price on which waste and scrap had been so/d"should be considered to be cum-duty price and the assessable value should be determined after deducting the element of
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.