Supreme Court · 1985 INSC 74 · Decided 29 March 1985
Associated Cement CO. LTD. v. Director of Inspection, Customs & Central Excise, New DELHI.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 74 · [1985] 3 S.C.R. 575
- Case number
- CIVIL APPEAL No. 1201/1972
- Decided
- 29 March 1985
- Bench
- V.D. TULZAPURKAR, V. BALAKRISHNA ERADI, R.B. MISRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 280ZD, 280ZD(6)(b)
Headnote
575 Income Tax Act 1961, Section 280ZD Tax Credit Certificate (Excise I>uty on ExceJs Clearance) Scheme 1985 & Finance Act 1965, Section 80 Manufacturer of cement-Whether entilled to Tax Credit Certificate in respect of special Excise duty levied under Finance Act 1965, Words & Phrases 280ZD (6) (b) Income Tax Act 1961. The Tax· Credit Certificate (Excise Duty on Excess Clearance) Scheme 1965 was fra~ed by the Central Government und.er s. 280ZD of the Income Tax Act 1961. It was made applicable to the Cement Industry in 1965. For the year 1965-66, the excise duty for
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