Supreme Court of India
M/s. Sarvesh Refractories (p) Ltd. v. Commissioner of Central Excise & Customs
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.
What the Court ordered
We are of the view that a case for imposition of penalty is not made out and accordingly the same is set aside and deleted.
Judgment, page 3
From the headnote
Central Excise Rules, 1944-r. 570 and 17 30 (bb)-Purchase of 'Loadall' by assessee from manufacturer/supplier-Manufacturer paying the duty under heading 84.29-Claim of MOD VAT credit by assessee classifj;ing the item under heading 84.27-Revenue denying the credit and imposing penalty-Held: Assessee not entitled to MOD VAT credit-He, as a consumer, could not get the classification of the item changed to heading 84.27 from 84.29 as declared by the manufacturer-Central Excise Tariff Act, 1985-Tariffheading84.27. Appellant-assessee purchased 'Loadall' from its manufacturer/ supplier. The cost
Where later benches applied it
Of those, 1 referred to
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