Supreme Court of India
M/s. Shree Hari Chemicals Export Ltd. v. Union of India and Anr.
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 opinion that there cannot be any legal bar in claiming the exemption under another rule.
Judgment, page 6
From the headnote
Central Excise Rules, 1944-Rules 56A and 57A-Modvat Credit Scheme-Availability of credit facility-Wrong daim of credit of duty on input of Naphthalene under Rule 57A-Subsequently claim made to return the credit taken and claim raised under Rule 56A'--Entitlement of claim under Rule 56A-Held: Assessee cannot be denied relief on mentioning wrong provision of law, if he is otherwise entitled to-Credit available under Rule 57A having been returned, assessee can claim exemption under another Rule-However, matter remitted back to the concerned Authority to determine whether assessee was ent,itled W
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