Supreme Court of India
M/s Vikram Cement v. Commnr. 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.
1 Supreme Court bench has cited this judgment.
From the headnote
CENVAT Rules, 2000---Central Excise Rules, 1944-Rules 57AA, 57AB and 57AC and erstwhile Rules 57A to 57J---CENVAT credit-On input used outside factory-Explosives (input) used in quarrying limestone which in turn c used for manufacturing cement (final product) in factory situated at some distance away from the limestone mines-Held: Qualifies for CENVATcredit- Earlier decision in Jaypee Rewa Cement, that MOD VAT was allowable on use of explosives in manufacture of cement irrespective of the fact that explosives were used directly in limestone mines and never entered factory of manufacturer .,
Where later benches applied it
Of those, 1 referred to
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