Supreme Court of India
Commissioner of Central Excise, Jalandhar v. M/s. Kay Kay Industries
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: rr. 57- (4) and (5) read with r.57- (6) and (1) - c Notification No. 58197-CE(NT) dated 1.9.1997·- Deemed MODVAT credit - Claimed by manufacturer of final product - Adjudicating authority and appellate authority ordered recovery of the amount on the ground that the supplier of inputs had not discharged full duty liability - Held: In the 0 instant case,. a declaration was given by manufacturer of inputs indicating that excise duty had been paid on the said inputs under the Act - Further, the said inputs were directly received from manufacturer and not purchased from
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