Supreme Court of India

Commr. of Central Excise, New Delhi v. Lifelong Appliances Ltd.

Neutral citation
Reported as [2006] 2 S.C.R. 1157
Bench Dr. Ar. Lakshmanan and Dalveer Bhandari JJ.
Decided 9 March 2006

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 Rules, 1944: s.57-CC-Manufacturer satisfYing requirement of not taking MOD VAT credit on inputs used in manufacturer of goods-Held, case covered by r.57- CC as well as Chandrapur Magnet Wires' case*. *Chandrapur Magnet Wires (P) Ltd. v. Collector of Central Excise, Nagpur (1996) 81 ELT 3 SC, relied on. CIVIL APPELLATE JURISDICTION : Civil Appeal No. 5660 of 2000. From the Final Order No. 626/00-8 dated 26.4.2000 of the CEGAT, New Delhi in Appeal No. -317 of 99-8. Harish Chandra, Ms. Shalini Kumar and P. Parmeswaran for the Appellant. Alok Yadav and M.P. Devanath for the

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