Supreme Court · 2007 INSC 315 · Decided 19 March 2007
Commissioner of Central Excise, Madras v. M/S. Home Ash Ok Leyland LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 315 · [2007] 4 S.C.R. 90
- Case number
- CIVIL APPEAL No. 8607/2001
- Decided
- 19 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Rules, 1944; rr. 57A, E & G with amendments made thereunder: MOD VAT credit-Availing of credit on differential amount of duty paid during certain period-Applicability of amended Rule 57E--Held: Under the provision of amended Rule 57E, right of manufacturer to obtain credit in to complying with the adjustment procedure as contemplated in Rule 57E as D amended-Right to claim MODVAT credit provided unde.r Rule 57A-Rule 57E not only recognizes the right to claim credit but also the extent to which cr~dit could be claimed for duty paid on inputs-Since R 5 7 E
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)