Supreme Court of India

Ifgl Refractories Ltd v. Orissa State Financial Corporation

Neutral citation
Bench J.B. Pardiwala and R. Mahadevan JJ.
Decided 6 January 2026

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 hold that the MM Plant unit is a new industrial unit under the industrial policy of 1989, as the same had also been classified by the respondents in the year 1998.

Judgment, page 70

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