Supreme Court of India

Commissioner of Central Excise, Pune v. M/s. Kripa Chemicals Pvt. Ltd.

Neutral citation
Reported as [2004] SUPP. 5 S.C.R. 970
Bench Arijit Pasayat and C.K. Thakker JJ.
Decided 4 November 2004

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: Modavt-Cost of production-Held, excise duty on raw material. if modvaued is not to be included in determining cost of production of excisable products. . _Collector of Central facise, Pune v. Daiichi Karkaria limited, (1999) 112 EL T 353 SC, relied on. Central Excise Act, 1944: Excisable product-Valuation-Job work-profit earned by job worker­ Held, value of raw material, value of the job work done and the manufacturing profit and the expenses for the processing have to be taken into consideration. UjagG1: Prints etc. etc. v. Union of India and Ors .. (1989) 39 EL T

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