Supreme Court · 2010 INSC 785 · Decided 18 November 2010
Commissioner of Central Excise, New Delhi v. M/S Hari Chand Shri Gopal & Other
- Court
- Supreme Court of India
- Citation
- 2010 INSC 785 · [2010] 13 S.C.R. 820
- Case number
- CIVIL APPEAL No. 1878/2004
- Decided
- 18 November 2010
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY, K.S. RADHAKRISHNAN, S.S. NIJJAR, SWATANTER KUMAR (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise Rules, 1944: Chapter X - rr. 192, 174 - Assessee captively consuming specified intermediate goods (Kimam) for manufacture of final products (chewing tobacco) remission of excise duty on specified intermediate goods (Kimam) as per Notification No. 121194-CE dated 11.8.1994 - Claimed on the ground of 'intended use' and 'substantial compliance' of the procedure set out in Chapter X on basis of the records at the recipient end - Held: At the E supplier
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)