Supreme Court · 2012 INSC 575 · Decided 11 December 2012
Commissioner of Central Excise, Vadodara v. Gujarat Narmada Valley Fertilizers Company
- Court
- Supreme Court of India
- Citation
- 2012 INSC 575 · [2012] 9 S.C.R. 1100
- Case number
- CIVIL APPEAL No. 4189/2010
- Decided
- 11 December 2012
- Bench
- SWATANTER KUMAR, MADAN B. LOKUR (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11, 11A
Headnote
Cenvat Credit Rules, 2002 - r. 12 - Cenvat credit for duty C paid inputs used in manufacture of exempted final products - Claim for - Whether under the Cenvat Credit Rules, 2002 an assessee is entitled to claim cenvat credit on duty paid Low Sulphur utilized as an input in the manufacture of fertilizer exempt from duty - Question referred o to larger Bench - Central Excise Act, 1944 -s. 11 A - Reference to larger Bench. The assessee had been utilizing cenvat duty paid Low Sulphur Heavy Stock (LSHS) as fuel input for generating steam. The
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