Supreme Court of India
M/s. Maruti Suzuki Ltd v. Commissioner of Central Excise-iii, Delhi
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the definition of "input" brings B within its fold, inputs used for generation of electricity or steam, provided such electricity or steam is used within the factory of Jif:'- production for manufacture of final products or for any other purpose.
Judgment, page 41
From the headnote
CENVAT Credit Rules, 2002 - r. 2(g) - 'Input' - Connotation of - Electricity, generated by assessee- manufacturer, wheeled out to its sister units, vendors etc. at c a price, whether admissible for CENVA T credit - Held: All the considerations used in inclusive part of the definition of 'input' are not relevant per se - The inputs become relevant only " when they are used in or in relation to the manufacture of final product - The definition of 'input' has to be read in its entirety - Electricity generation is an 'input' to the extent it is used for manufacture of final product - Electricity
Authorities it was built on
Where later benches applied it
- 2012 Commissioner of Central Excise, Vadodara v. Gujarat Narmada Valley Fertilizers Company
- 2010 Ramala Sahkari Chini Mills Ltd., U.P. v. Commissioner, Central Excise, Meerut-1
- 2012 M/s Flex Engineering Limited v. Commissioner of Central Excise, U.p
Of those, 2 referred to · 1 mentioned
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