Supreme Court of India
M/s. Elphinstone Metal Rolling Mills v. Collector of Central Excise, Bombay
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 : First Schedule-Tariff items No. 26A(l)(la) and 26A(2)-Copper sheets and circles, copper wire bars, copper wire rods and castings and copper slabs and billets-Manufactured out of old copper scrap and scrap -of wire bars-Claim for exemption under Notification Nos. 7 4165-CE dated 1. 5.1965 and 119166-CE dated 16. 7. I 966-Held, unless scrap and waste can be demonstrated to have been duty paid goods, they cannot be assumed to be so-Tribunal rightly declined to accept the claim. Show cause notice-Limitation-Held, would apply only from the date of finalisation
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