Supreme Court of India
Ramala Sahkari Chini Mills Ltd., U.P. v. Commissioner, Central Excise, Meerut-1
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
We are of the view that the legislature did not intend to restrict the definition of "inputs" to only those six categories.
Judgment, page 11
From the headnote
CENVAT Credit Rules, 2002: c r .. 2(g) - "Inputs" - Eligibility of for credit under the Rules - HELD: In Maruti Suzuki Limited*, the Supreme. Court while examining the scope and purport of the term "input" in Rule 2(g) observed that the said definition had three components viz. (i) the specific part, (ii) the inclusive part, and (iii) place 0 of use, and unless all the three parts were satisfied, credit cannot be claimed on a good as an "input" - The decision in Maruti case is to the effect that in order to fall within the ambit of the term "inputs" within the meaning of Rule 2(g}, the goods
Authorities it was built on
- 2004 Tamil Nadu Kalyana Mandapam Assn. v. Union of India and Ors.
- 1976 South Gujarat Roofing Tiles Manufacturers Association and Anr. v. State of Gujarat and Another
- 2009 M/s. Maruti Suzuki Ltd v. Commissioner of Central Excise-iii, Delhi
- 2002 R.D. Goyal and Anr. v. Reliance Industries Ltd.
- 1991 Regional Director, Employee's State Insurance Corporation v. High Land Coffee Works of P.F.X. Saldanha and Sons and Anr
- 2008 M/s Philips Medical Systems (cleveland) Inc. v. M/s Indian Mri Diagnostic & Research Ltd. & Anr.
- 2006 M/s Vikram Cement v. Commnr. of Central Excise, Indore
- 1996 Indian Drugs and Pharmaceuticals Ltd. Etc. v. Employees State Insurance Corporation Etc.
Where later benches applied it
Of those, 1 referred to
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.