Supreme Court of India
Commissioner of Central Excise, Pune v. M/s. Cadbury India Ltd.
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 (Valuation) Rules, 1975; Rule 6(b)(ii)/Circular No.6921 812003-CX dated 13.2.2003 issued by the Central Board of Excise and Customs: Valuation-Goods/milk products captively consumed in manufacturing of final product/chocolate-Expenditure incurred on-Factory expenses Inclusion in the cost of production-Held: Products in question captively consumed by the a~sessee in his factories-These are neither marketable nor c did the assessee sell them-Principles of Accountancy as recognized by the Central Board of Excise and Customs could be followed for determining the cost of
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