Supreme Court of India
Madras Cements 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.
From the headnote
Central Excise Rules, 1944: Rule 57Q - Modvat credit on capital goods - Assessee claiming modvat credit under Rufe 57Q in respect of components, spares and accessories · - Revenue disallowing credit holding that the items in question were not capital goods - Justification of - Held: Justified as assessee failed to identify the machinery for which items in question were used. The dispute in the appeals related to the eligibility of the appellant-assessee for Modvat Credit on certain capital goods which were said to be used as components, spares and accessories in the mining process in the
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