Supreme Court · 2007 INSC 780 · Decided 24 July 2007
Collector of Central Excise ETC. ETC. v. M/S. Solaris Chemtech Limited & ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 780 · [2007] 8 S.C.R. 501
- Case number
- CIVIL APPEAL No. 6465/2001
- Decided
- 24 July 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
MOD VAT Rules-Rule 57 A-MOD VAT credit-Entitlement to-On Low Sulphur Heavy Stock (LSHS)-Used for generating electricity, captively used A for manufacture of the final product-Held: Assessees were entitled to C MODVAT credit on LSHS-Jt is an 'input' falling under clause (c) of Explanation to the final product-However, if the electricity generated is used for the purpose other than manufacture of final product, to that extent MODVAT credit will not be admissible-Notification No. 4194. The question for consideration in the present appeals was whether the assessee was entitled to MODY AT
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