Supreme Court · 2016 INSC 385 · Decided 6 May 2016
Commissioner of Central Excise, Raigad v. M/S. Ispat Metallics Industries LTD. & Ors
- Court
- Supreme Court of India
- Citation
- 2016 INSC 385 · [2016] 3 S.C.R. 766
- Case number
- CIVIL APPEAL No. 2562/2008
- Decided
- 6 May 2016
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
766. A COMMISSIONER OF CENTRAL EXCISE, RAIGAD B D E - F G H v. MIS. !SPAT METALLICS INDUSTRIES LTD. & ORS. (Civil Appeal No. 2562 of2008) MAY 06, 2016 [A.K. SIKRI AND ROHINTON FALi NARIMAN, JJ.) Central Excise Rules, 1944 - r.57AB (JC) - CENVAT Credit Rules, 2001 - r. 3 (4) - Procurement of of the duty paid on the entire quantity so procured - Later as and when required by the sister company, the pellets were transferred to .it by the principal company on reversing an amount equal to the CENVAT credit availed on inputs that were so transferred - In addition the principal company
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