Supreme Court of India
Collector of Central Excise, 'bangalore v. M/s. Escorts Mahle 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.
What the Court ordered
We hold that the assesses are entitled to MODY AT Credit on Ramming Mass, Fibre glass and filter mesh.
Judgment, page 4
From the headnote
Central Excise and Salt Act, 1944; Section 35( )/Central Excise Rules; Proviso to Rule 57 : MOD VAT credit on certain chemicals used in the manufacture of steel product-Claims of-Held: Since use of these chemicals is essential for neutralizing the acidic vapours to prevent damages to the furnace in the manufacture of steel product, the final product, the assessees are entitled to MODVAT credit on these chemicals. In these appeals Revenue challenged the eligibility of assessees to MODVAT credit on Ramming Mass, Fibre Glass and Filter Mesh used in the manufacture of steel pistons. It was
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