Supreme Court · 2020 INSC 285 · Decided 6 March 2020
Commissioner of Central Excise, Nagpur v. M/S Universal Ferro & Allied Chemicals LTD. & ANR.CE F G H
- Court
- Supreme Court of India
- Citation
- 2020 INSC 285 · [2020] 4 S.C.R. 116
- Case number
- CIVIL APPEAL No. 848/2009
- Decided
- 6 March 2020
- Bench
- S.A. BOBDE, BHUSHAN RAMKRISHNA GAVAI, SURYA KANT (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3(1), 2
Headnote
Central Excise Act, 1944: s.3(1) and its proviso, s.5(1) and its proviso - Job work - Export Oriented Unit (EOU) - Respondent is 100% EOU and engaged in manufacture/processing and clearance of Ferro Manganese and Revenue's allegation against the respondent was that the respondent was indulging in the job work activity of conversion of raw material supplied by TISCO - As per agreement between Respondent and TISCO, TISCO was to supply Manganese Ore and Coke/Coal free of cost at its site and rest
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