Supreme Court of India
M/s. Nicholas Plramal India Ltd. v. Commnr. of Central Excise, Mumbai
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 Act, 1944: s.2(f) - Intermediate goods - Captive consumption of - Levy of excise duty - Held: Intermediate goods captively consumed are liable to levy of excise duty if they satisfy the test of both manufacture and marketability - Crude vitamin c emerged in the manufacture of Vitamin - Emerged 0 product used in the manufacture of animal feed supplements - The fact that assessee used the emerged product instead of purchasing the same from market for the manufacture of animal feed supplements would show that emerged product was marketable - Duty leviable on the emerged product.
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