Supreme Court of India
Collector of Central Excise Etc. Etc. v. M/s. Solaris Chemtech Limited & Ors.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
MOD VAT Rules-Rule 57 -MOD VAT credit-Entitlement to-On Low Sulphur Heavy Stock (LSHS)-Used for generating electricity, captively used for manufacture of the final product-Held: Assessees were entitled to MODVAT credit on LSHS-Jt is an 'input' falling under clause (c) of Explanation to the Rule, as it is used in relation to the manufacture of the final product-However, if the electricity generated is used for the purpose other than manufacture of final product, to that extent MODVAT credit will not be admissible-Notification No. 4194. The question for consideration in the present appeals was
Where later benches applied it
- 2012 M/s Flex Engineering Limited v. Commissioner of Central Excise, U.p
- 2009 M/s. Maruti Suzuki Ltd v. Commissioner of Central Excise-iii, Delhi
Of those, 1 relied on · 1 mentioned
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