Supreme Court of India
Commissioner of Central Excise, Jaipur v. M/s. Rajasthan Spinning and Weaving Mills Ltd.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
For the foregoing reasons, we find no substance in the appeal preferred by the Revenue.
Judgment, page 8
From the headnote
Central Excise Rules, 1944: c Rule 570 - Steel plates and M. S. Channels used in the fabrication of chimney for the diesel generating set - Fall within the purview of serial no.5 of the Table below Rule 570 and thus entitled to modvat credit under the said rule - Central Excise Tariff Act, 1985 - Chapter 85. The question which arose for consideration in the present appeal was whether the tribunal was justified in holding that the assessee was entitled to avail Modvat Credit in respect of steel plates and M.S. channels used in the fabrication of chimney for the diesel generating set, by
Where later benches applied it
Of those, 1 referred to
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