Supreme Court of India
M/s. Escorts Ltd. v. Commissioner of Central Excise, Delhi
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, 1944: Rule 57C-Excise duty-Final product-Inputs used in the manufacture of MODVAT credit on inputs-Entitlement to-Assessee manufactured tractors and paid duty on the inputs used in the manufacture of parts-These parts were cleared to another factory of the assessee without payment of duty by virtue of Notification No. 217186-CE dt . . 2-4-1986-These parts were used to m_anufacture tractors on which duty was paid-The Excise department denied MOD VAT credit on the duty paid on the inputs-Validity of-Held: The final product is the tractor whereas the parts are intermediate
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.