Supreme Court · 1988 INSC 359 · Decided 28 November 1988
Collector of Central Excise, Calcutta v. Jay Engineering Works LTD.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 359 · [1988] SUPP. 3 S.C.R. 998
- Case number
- CIVIL APPEAL No. 1630/1988
- Decided
- 28 November 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944-Section 35L(b) and Central Excise Tariff Item 68 and Notification No. 201/79-CE dated 4th June, 1979...Affixation of name plates on fans-Whether dealer entitled to obtain proforma credit. The respondent is the manufacturer of electric fans. The company brought Central Excise Tariff. The nameplates were affixed to the fans before market. ing them. The respondent claimed the benefit of proforma credit in terms of Notification No.201/79 dated 4-6-1979 which stated that all D excisable goods on which duty of excise was leviable and in the manufacture of
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)