Supreme Court · 2013 INSC 565 · Decided 26 August 2013
Commissioner of Central Excise, Jalandhar v. M/S. Kay Kay Industries
- Court
- Supreme Court of India
- Citation
- 2013 INSC 565 · [2013] 9 S.C.R. 623
- Case number
- CIVIL APPEAL No. 7031/2009
- Decided
- 26 August 2013
- Bench
- ANIL R. DAVE, DIPAK MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 57
Headnote
CENTRAL EXCISE RULES, 1944: A B rr. 57-A(4) and (5) read with r.57-A(6) and (1) - c Notification No. 58197-CE(NT) dated 1.9.1997·- Deemed MODVAT credit - Claimed by manufacturer of final product - Adjudicating authority and appellate authority ordered recovery of the amount on the ground had not discharged full duty liability - Held: In the 0 instant case,. a declaration was given by manufacturer of inputs indicating that excise duty had been paid on the said inputs under the Act - Further, the said inputs were directly received from manufacturer and not purchased from the
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