Supreme Court of India
M/s.asian Peroxides Ltd. v. Commnr. of Central Excise, Guntur
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 Act, 1944: s. 3 - Exemption claimed for finished product manufac- tured by an Export Oriented Unit wholly from raw materials produced in India and cf eared to pomestic Tariff Area - Dis pute regarding some items used for man(Jfacture of finished pmduct whether raw materials or consumables -'" Held: ·CE STAT has not considered the materials on record in proper perspective - Matter remitted to it for decision afresh - Notifi cation No.8197-CE dated 1.3.1997 . . The appellant, as an Ex"port Oriented Unit; claimed . exemption- under Notification No.8/97~CE dated 1.3.1997 for
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.