Supreme Court of India
M/s. Jayaswal Neco Ltd. v. Commissioner of Central Excise, Raipur
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 - r. 173G(1)(e) - Dues of excise duty- Late deposit- Demand of interest - On facts, non-payment of excise duty on time by assessee- Order by the Revenue suspending the facility of clearing goods of paying the duty every fortnight and direction to the assessee to make the payment of duty on consignment basis for a 0 period of two months - Thereafter, assessee while making payment of excise duty utilized the Cenvat Credit - On objection by the authorities that assessee could not have utilized the credit from the account, assessee paid the amount in cash -As a result
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