Supreme Court of India
Nirlex Spares Pvt. Ltd. v. Commissioner of Central Excise
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.
What the Court ordered
We hold that the appellant shall 8 be permitted to get exemption under the notification No. 175/ 86-CE dated 151 of March, 1986.
Judgment, page 19
From the headnote
Central Excise Act, 1944: Notification No. 17511986- . dated 1. 3.1986 - Paragraph 7, Explanation VIII - Exemption to Small Scale Industrial Units from payment of excise duty - Denied to assesse-manufacturer of Steel Healds, opining that it was making use of monogram of a related person - Held: Hexagonical artistic design printed by assessee on its corrugated boxes was not at all a brand name/trade name of the Marketing Company - There is nothing to suggest that the design belonged to or was owned by Marketing Company or that it reflected any nexus between goods of assessee and the Marketing
Where later benches applied it
- 2023 M/s Triveni Glass Limited Rep. by its Deputy General Manager (sales and P.r.) Shri R.K. Sinha v. Commissioner of Trade Tax, U.P.
- 2015 Commissioner of Central Excise, Hyderabad Iv v. M/s. Stangen Immuno Diagnostics
Of those, 2 referred to
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