Supreme Court of India
M/s. Spentex Industries Ltd v. Commissioner of Central Excise & Ors.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Rules, 2002 - rr. 18, 19 - Rebate of duty - Claim. of, by exporter of manufactured product - Excise duty paid on a manufactured product and also on the inputs which have gone into manufacturing the product - Held: Exporters are entitled to both the rebates u/r. 18 and not one kind of rebate - Notification No. 1912004-CE(NT) dated September 06, 2004 and Notification No. 21/2004-CE(NT)" dated September 06, 2004. Allowing the appeals, the Court HELD: 1.1 The High Court did not take correct view, which is a myopic view and ignores the overall scheme pertaining to grant of rebate in
Authorities it was built on
- 1957 The State of Bombay v. R. M. D. Chamarbaugwala
- 1979 Desh Bandhu Gupta & Co. & Ors. v. Delhi Stock Exchange Assn. Ltd.
- 1958 Mazagaon Dock Ltd. v. The Commissioner of Income-tax and Excess Profits Tax
- 1999 J. Jayalalitha Etc. Etc. v. Union of India and Anr.
- 2008 R & B Falcon (a) Pvt. Ltd. v. Commissioner of Income Tax
Where later benches applied it
- 2018 Chintalapati Srinivasa Raju v. Securities and Exchange Board of India
- 2020 M/s. Ultratech Cement Ltd. & Anr. v. State of Rajasthan & Ors.
Of those, 1 referred to · 1 not applicable
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