Supreme Court of India

M/s Vinay Solvent Extraction Industries Pvt. Ltd. v. Commissioner of Central Excise, Gujarat

Neutral citation
Reported as [2005] 3 S.C.R. 687
Bench S.N. Variava J.
Decided 20 April 2005

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 : Exemption Notification No.262186-CE dated 24.4.1986-Eligibility under-Appellants undertaking job work of manufacturing processed vegetable oil on behalf of supplier of oil cakes-Certificate by the Deputy Director of Vanaspati required under Clause (iii) of the Notification not available with the appellants-Held: Appellants not entitled to the benefit of Notification-­ Even supplier of oil cakes not entitled to the benefit as it did not have a licence under the Act-Central Excise Tariff Act, 1985-Heading 1503.10. Appellants had been manufacturing processed

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