Supreme Court of India
Union of India v. Ahmedabad Electricity Co. 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Tariff Act, 1985; Tariff Heading 26.1/Central Excise and Salt Act, 1944; Sections 2(d), 2(/), 3, Exemption Notification and Trade Notice issued thereunder. Cinder-Exigibility of-Held : Coal is not used as raw material for getting the 'Cinder' as end-product-Burning of coal is for producing steam and not for manufacturing ofCinder~ince, Cinder is unburnt part of coal and not ash, it could not be equated to ash just for the purpose c of bringing it with in Entry 26.21 of the Act to make it exigible Withdrawal of Exemption Notification by the Revenue was without any justification
Authorities it was built on
Where later benches applied it
- 2011 M/s. Grasim Industries Ltd. v. Union of India
- 2017 Commissioner Central Excise, Bangalore v. M/s. United Spirits Ltd. & Anr.
Of those, 1 relied on · 1 referred to
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