Supreme Court · 1995 INSC 246 · Decided 4 April 1995
Collector of Central Excise, Bombay v. M/S Kohinoor Mills Bombay
- Court
- Supreme Court of India
- Citation
- 1995 INSC 246 · [1995] 3 S.C.R. 159
- Case number
- CIVIL APPEAL No. 103/1988
- Decided
- 4 April 1995
- Bench
- R.M. SAHAI, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excises and Salt Act, 1944: ...,.J"___., Item 18(III)(i), 18-A(i) and 19 . ' c Central Excise Rules, 1944: Rules 18(1) and 19. Excise-Exemption Notification-Applicability of-Composite Textile Mill:-Yam manufactured-Captive consumption of-Notification exemption levy of of notification-Fabric manufactured D out of such yam removed from factory subsequent to withdrawal of exemp· tio~,Assessee held entitled to benefit of exemption n<!tification. The assessees In both these appeals are composite textile mills. The yarn manufactured by them In their
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