Supreme Court · 1989 INSC 297 · Decided 29 September 1989
Collector of Central Excise, New DELHI. v. Ballarpur Industries LTD.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 297 · [1989] SUPP. 1 S.C.R. 323
- Case number
- CIVIL APPEAL No. 2882/1989
- Decided
- 29 September 1989
- Bench
- M.N. VENKATACHALIAH, N.D. OJHA, J.S. VERMA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises & Salt Act, 1944/ Central Excise Rules, 1944: Sec­ tions 2(f), J and item 68 in First Schedule-Notification No. ·105/82-CE dated 28.2.1982/Rule 8-Manufacture of paper/paper-boards-Use of Sodium Sulphate in the process-Whether used as raw material-Enti­ tlement to Respondent has been using Sodium Sulphate in the process of manufacture of paper and paper-boards, and by virtue of Notification No. 105/82-CE dated 28.2.1982 claimed proforma-credits. The Superintendent of Central Excise declined tbe claim on the ground that Sodium Sulphate was burnt up in
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