Supreme Court of India
Union of India & Ors. v. M/s. Hindustan Zinc Ltd.
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.
What the Court ordered
We are of the opinion that these terms' have been used taking into account commercial reality in trade.
Judgment, page 22
From the headnote
Central Excise Rules, 1944: r.57CC r/w rr.57A, 578 and 570 -Adjustment of Modvatl Cenvat credit on inputs used in exempted final products and maintenance of separate inventory and accounts of inputs by the manufacturer - Sulphuric acid, caustic soda, trichloro ethylene, Phosphofyl and Phosphoryl , cleared by assessees to fertilizer plants in terms of bonds executed by latter - Held: Technologically, commercially and in common parlance, sulphuric acid is treated as a by-product in extraction of non-ferrous metals by companies not only in India but all over the world -The facts regarding
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