Supreme Court of India
Commissioner of Central Excise, Allahabad v. M/s J.R. Organics Ltd.
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From the headnote
Central Excise Rules, 1994 – r. 6(p)(ii) – Determin ing the value of the spirit –Respondent was engaged in the manufa cture of organic chemicals and for which purpose it was nece ssary to procure specially denatured spirits from its unit a t Kaptanganj – The dispute arose when the commissioner had, for the purpose of determining the value of the spirit, determined the hi ghest rate of the denatured spirit prevalent at another unit on the specific date – Aggrieved by it, the respondent approached Customs Excise & Services Tax Appellate Tribunal, which allowed the plea of the respondent holding
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