Supreme Court of India

Union of India and Ors. v. M/s. Green Alloys P. Ltd.

Neutral citation
Reported as [2009] 7 S.C.R. 130
Bench Dr. Arijit Pasayat and Asok Kumar Ganguly JJ.
Decided 28 April 2009

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

Cenvat Credit Rules, 2004 - r.15 - Confiscation of raw t materials - Writ petition seeking release of goods seized - c Direction by High Court to release goods on furnishing undertaking to pay duty without furnishing cash security- Held: High Court held that it was not a clear case for confiscation only on the ground that in computerised excel sheet some of the goods were not entered - It finally decided the issue at the interim stage - It was beyond the scope for adjudication in writ petition -· Thus, assessee permitted to release goods on furnishing cash security or bank guarantee for 25%

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