Supreme Court · 2007 INSC 820 · Decided 8 August 2007
Commissioner of Central Excise, Mumbai-I v. M/S Bombay Dyeing & MFG. CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 820 · [2007] 8 S.C.R. 913
- Case number
- CIVIL APPEAL No. 1767/2007
- Decided
- 8 August 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
OF CENTRAL EXCISE, MUMBAI-I A v. MIS BOMBAY DYEING & MFG. CO. LTD. AUGUST 8, 2007 [S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.J B " "'T' ~ Central Excise Act, 1944-Fabrics not subjected to any process- Exempted from excise duty-By a Notification-Subject to twofold conditions- satisfied by the assessee-Hence, entitled for exemption-Notification No. 1412002-CE dated March 1, 2002-CENVAT Credit Rules, 2002. The assessee-company (respondent), in one of its Mills used to spin the D yarn and then used to prepare grey fabrics on weaving the yarns. The woven fabrics which
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