Supreme Court of India
Vikram Cement v. Commissioner of Central Excise, Indore
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.
What the Court ordered
We are of the view that the observations made in paragraph 9 of the decision of the Division Bench, quoted above, in the case of Commissioner of Central Excise, Jaipur v.
Judgment, page 28
From the headnote
Central Excise Rules, 1944/CENVAT Credit Rules, 2001/CENVAT Credit Rules, 2002 : R/57AA(d)lr. 2(f)/r.2(g)-"Jnput"-"Capital goods"-Assessee in the business of extracting lime stone and manufacturing cement-Claiming credit of duty paid on "inputs", namely explosives, lubricating oils and welding electrodes, as also on "capital goods", namely lime stone crusher, mining equipments etc. under CENVAT Rules, 2000, 2001and2002-Assessee taking the stand that there was no difference between MODVAT Scheme and CENVAT Scheme as regards substantive definition of "input"-Court noticing observation in JK.
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