Supreme Court · 1975 INSC 174 · Decided 22 August 1975
Aluminium Corporation of India LTD. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 174 · [1976] 1 S.C.R. 400
- Case number
- CIVIL APPEAL No. 677/1968
- Decided
- 22 August 1975
- Bench
- HANS RAJ KHANNA, V.R. KRISHNA IYER, A.C. GUPTA, S. MURTAZA FAZAL ALI (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Rules, 1944-R11Ie 8 ( J )-Finance Act, 1960..-Excise duty on Ahuniniurn-lten1 27-Notification of Go\'f, of India dated lst March, 1960- Exeniption for use of exciS,e paid aftuniniun1. The appellant manufactures aluminium plates, sheets, circles, strips and foils which are the end intermediate products, it also turns out ingots, bars, slabs, biKets, pellets and the like which ;get consumed tnostly in the process of manufacture of plates, sheets, and other .end P.TOducts. Aluminium is first converted into items like ingots. bars, slabs, etc., but when they are used up for
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