Supreme Court of India
Commissioner of Central Excise, New Delhi v. M/s. Modi Alkalies and Chemicals 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 Excise Rules, 1994: Rules 9(2), 52- , 17 3-Q and 209- -Excise duty-Clubbing of units-Interdependence of units-Determination of-Assessee manufactured caustic soda-Hydrogen gas obtained as a byproduct-Assessee floated three companies with a share capital of only Rs. 200 each-Subsequently, heavy amounts advanced as loans to these companies by assessee Assessee also rendered financial assistance to these companies through a finance company-Cylinders were subleased to the said companies by assessee-Assessee piped Hydrogen gas to the said companies at a certain rate-The said companies
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