Supreme Court of India
Commissioner of Central Excise, Vadodara v. Gujarat Narmada Valley Fertilizers Company
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
Cenvat Credit Rules, 2002 - r. 12 - Cenvat credit for duty paid inputs used in manufacture of exempted final products - Claim for - Whether under the Cenvat Credit Rules, 2002 an assessee is entitled to claim cenvat credit on duty paid Low Sulphur Heavy Stock (LSHS) utilized as an input in the manufacture of fertilizer exempt from duty - Question referred o to larger Bench - Central Excise Act, 1944 -s. 11 - Reference to larger Bench. The assessee had been utilizing cenvat duty paid Low Sulphur Heavy Stock (LSHS) as fuel input for generating steam. The steam so generated was utilized to
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