Supreme Court of India
M/s Flex Engineering Limited v. Commissioner of Central Excise, U.p
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 57- - Modvat credit - Inputs used 'in relation to c manufacture' offinal product - Manufacturing process -Testing of machines - Flexible laminated plastic film in roll form and poly paper used for testing the automatic form f111 and seal machines ( & S Machines) manufactured by the assessee - Held: The process of testing the customised machines is 0 integrally connected with the ultimate production of the final product viz. the &S machines and, therefore, that process is one in relation to the manufacture, falling within the sweep of r. 57 - The manufacturing
Authorities it was built on
- 1989 Collector of Central Excise, Calcutta-ii v. Eastend Paper Industries Ltd. & Anr.
- 1991 Collector of Central Excise, Jaipur Etc. Etc. v. Rajasthan State Chemical Works Deedwana Rajasthan Etc.etc
- 2009 M/s. Maruti Suzuki Ltd v. Commissioner of Central Excise-iii, Delhi
- 2007 Commissioner of Income Tax, Kerala v. M/s. Tara Agencies
- 2002 Union of India and Ors. v. Sonic Electrochem (p) Ltd. and Anr.
- 2007 Collector of Central Excise Etc. Etc. v. M/s. Solaris Chemtech Limited & Ors.
- 2005 Dharampal Satyapal v. Commissioner of Central Excise, New Delhi
- 2005 M/s. Hindustan Zinc Ltd. v. Commissioner of Central Excise, Jaipur
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