Supreme Court of India
Commissioner of Central Excise, Chennai v. M/s. Nebulae Health Care 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
In view of the above, this Court was influenced by the fact that smaller Bench of the Tribunal, while giving the decision which was impugned before it, was bound to follow the judgment of the larger Bench as per the demands of judicial propriety. · E . (c) In Kamani Foods case, the larger Bench of the Tribunal ha:I noted its earlier Special Bench ruling in the case of Kharia Cement Works v.
Judgment, page 19
From the headnote
Central Excise Act, 1944: SS/ Notifications - Notification no.811999, 812000, 812001, 812002, 812003 - Held: Benefit of MODVATICENVAT credit in respect of branded goods of third parties manufactured by assessee on job work basis would not disentitle him from availing benefit of SS/ Notifications for goods manufactured by them 0 on their own account. Dismissing the appeals, the Court HELD: 1. For availing the benefit of Notification by an SSI Unit, the clearances for home consumption only are to be taken into consideration, except in those cases where it is clearly provided otherwise. For this
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