Supreme Court · 2002 INSC 103 · Decided 27 February 2002
Commissioner of Central Excise, Delhi v. M/S. Maruti Udyog LTD.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 103 · [2002] 2 S.C.R. 99
- Case number
- CIVIL APPEAL No. 3783/2000
- Decided
- 27 February 2002
- Bench
- B.N. KIRPAL, SHIVARAJ V. PATIL, B.P. SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944. -i c Ss. 4(1) and 4(4)(d)(ii)/Rule 57-A-Sa/e if waste and scrap of aluminium and iron and steel-Assessable value for purposes of excise duty-Maruti Udyog-Manufacturing Motor vehicles-Availing MOD VAT credit of duty on and steel-Tribunal holding that excise dutj was payable on waste and scrap sold and the price on which waste and scrap had been so/d"should be considered D to be cum-duty price and the assessable value should be determined after deducting the element of excise duty-Held, the sale price
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