Supreme Court · 2015 INSC 800 · Decided 27 October 2015
Commissioner of Central Excise, Chennai v. M/S. Nebulae Health Care LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 800 · [2015] 12 S.C.R. 395
- Case number
- CIVIL APPEAL No. 2789/2007
- Decided
- 27 October 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excise Act, 1944: SS/ Notifications - Notification no.811999, 812000, 812001, 812002, 812003 - C Held: Benefit of MODVATICENVAT credit in respect of branded goods of third parties manufactured by assessee on job work basis would not disentitle him from availing benefit of manufactured by them 0 on their own account. Dismissing the appeals, the Court HELD: 1. For availing the benefit of Notification by an SSI Unit, the clearances for home consumption only E are to be taken into consideration, except in those cases where it is clearly provided otherwise. For this
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)