Supreme Court of India
M/s Birla Corporation Ltd. v. Commissioner of Central Excise
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise-Modvat credit-Entitlement to-Duty paid on spares of ropeway w;ed for transporting crushed limestone from mines located 4. 2 kms away to the factory premises-Held: Entitled to Modvat credit. Practice and Pro"cedure-Appeal before Supreme c_ourt-Revenue consciously did not press its appeal after taking a partfcular stand-Appeal was therefore dismissed-Held: In a subsequent appeal involving identical issue, the Revenue cannot be permitted to take a opposite stand c The question which arose for consideration in the present appeal is whether the duty paid on spares of ropeway, used
Where later benches applied it
Of those, 1 referred to
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