Supreme Court · 1999 INSC 318 · Decided 11 August 1999
Collector of Central Excise, Pune ETC. ETC. v. Dai Ichi Karkaria LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 318 · [1999] SUPP. 1 S.C.R. 360
- Case number
- CIVIL APPEAL No. 10176/1996
- Decided
- 11 August 1999
- Bench
- S.P. BHARUCHA, R.C. LAHOTI, N. SANTOSH HEGDE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944/Central Excise Rules, 1944/Central Excise (Valuation) Rules, 1975: C S.4(1) (b) I Rules 57A to 57J/Rule 6 - Excisable product-Computation of price for assessment of excise duty-Intermediate products being specified goods for purpose of MOD VAT scheme-Cost of-Held, duty paid on raw material also covered under MOD VAT scheme is not to be included D Words and phrases: Word 'cost'-Meaning of-Explained The assessee-manufacturers purchased raw material for use in the manufacture of intermediate products. The intermediate products were used E in the manufacture of
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