Supreme Court · 2023 INSC 268 · Decided 21 March 2023
Commissioner of Central Excise & Service Tax, Kanpur v. M/S. A. R. Polymers PVT. LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 268 · [2023] 2 S.C.R. 1147
- Case number
- CIVIL APPEAL No. 9569/2019
- Decided
- 21 March 2023
- Bench
- KRISHNA MURARI, SUDHANSHU DHULIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(A)
Headnote
Central Excise Act, 1944 - s.4(A) - Interpretation of - Goods sold by the respondent if eligible to claim tax benefits within the purview of the notification u/s.4(A) - Held: While the goods in the impugned sale were notified u/s.4(A) by way of an r.3(b) of the 2011 Rules exempts the sale to institutional consumers from its purview - In the present case, the purchasers are military and paramilitary institutions, who purchase the goods in bulk from the respondent, and then further distribute it to their employees - Thus,
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