Supreme Court of India
The Union of India & Ors. v. M/s.asahi Indiasafetyglass 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 the eloquent submission of the learned senior counsel lacks substance as s it is utterly misconceived.
Judgment, page 6
From the headnote
Central Excise Rules, 1944 - r. 57 - Modvat credit c on inputs- Denial of, when defect in input-raw material found - Assessee, manufacturer of glass for Automobiles, used floating glass as raw material - Assessee availing ctaim of modvat credit of duty paid on raw material - Denial by Department since inputs inherently defective and not used for manufacture of the final product - Demand of duty back by the Department - Settlement Commission holding that apart from float glasses found to be broken/defective, parts of the glass also found to be defective and not used for final production -
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