Supreme Court · 2003 INSC 280 · Decided 6 May 2003
Collector of Central Excise, 'bangalore v. M/S. Escorts Mahle LTD.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 280 · [2003] 3 S.C.R. 1205
- Case number
- CIVIL APPEAL No. 5168/2001
- Decided
- 6 May 2003
- Bench
- M.B. SHAH, ARUN KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944; Section 35(G)/Central Excise Rules; Proviso to Rule 57 A: A B MOD VAT credit on certain chemicals used in the manufacture of steel C product-Claims of-Held: Since use of these chemicals is essential for neutralizing the acidic vapours to prevent damages to the are entitled to MODVAT credit on these chemicals. In these appeals Revenue challenged the eligibility of assessees to MODVAT credit on Ramming Mass, Fibre Glass and Filter Mesh used in the manufacture of steel pistons. D It was contended for the assessees that chemicals like Ramming Mass,
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