Supreme Court of India
M/s. Amrit Paper v. Commissioner of Central Excise, Ludhiana
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
Central Excise Rules, 1944-Rule 57C-Notification No. 612000-CE Assessee is not entitled to Modvat credit of duty if the final product is exempt from duty-On facts, assessee had availed of the Modvat credit al the time of the clearance of the goods-Thereafter, suo moto reversed credit and paid the duty--./ts claim for refund of modvat-credit was allowed-It again filed refund claim on the ground that final product was exempt from duty, which was rejected--Correctness of-Held. assessee was not entitled to exemption, hence refund claim was rightly rejected. By virtue of Notification No.
Where later benches applied it
Of those, 1 mentioned
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