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Supreme Court of India

Commissioner of Central Excise, Nagpur v. M/s Universal Ferro & Allied Chemicals Ltd. & Anr.ce F G H

Neutral citation
Reported as [2020] 4 S.C.R. 116
Bench S.A. Bobde, B. R. Gavai and Surya Kant JJ.
Decided 6 March 2020

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 Act, 1944: s.3(1) and its proviso, s. 5(1) and its proviso – Job work – Export Oriented Unit (EOU) – Resp ondent is 100% EOU and engaged in manufacture/processing a nd clearance of Ferro Manganese and Silicon Manganese – Revenue’s allegation against the respondent was that the resp ondent was indulging in the job work activity of conversion of raw material supplied by TISCO – As per agreement between Respon dent and TISCO, TISCO was to supply Manganese Ore and Coke/Coa l free of cost at its site and rest of the raw materials a nd consumables required for conversion of Manganese

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