Supreme Court of India
The Tata Iron and Steel Co. Ltd., Bihar v. The Collector of Central Excise, Patna
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 Act, 1944-Exemption Notification-Entitlement of Assessee manufacturing parts of loco wagons and rolling stock at its factory and bringing it to other factory for use in repair and maintenance of transport equipment used within the factory-Benefit of exemption sought-Issuance of show cause notice alleging breach of Notification:_Tribunal held that Notification not applicable as the machinery for which parts were meant not installed in the factory but used in factory-Plea that when placed on rail, it can be set to be placed in position, and thus, installed-On appeal, held: For
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