Supreme Court · 2007 INSC 555 · Decided 10 May 2007
Commnr of Central Excise, Bhavnagar v. M/S. Saurashtra Chemicals LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 555 · [2007] 6 S.C.R. 371
- Case number
- CIVIL APPEAL No. 2428/2007
- Decided
- 10 May 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
• COMMNR OF CENTRAL EXCISE, BHA VNAGAR v. MIS. SAURASHTRA CHEMICALS LTD. MAY 10, 2007 [S.B. SINHA AND MARKANDEY KA TJU, JJ.) Central Excise Act, 1944/Central Excise Rules, 1944: R 57 AC and 57Q{3): CENVAT Credit on inputs/capital goods-Import of Generator set- Amendment-R. 57 Q (3) replaced the credit could be taken in a financial year and ba/ai ice may be availed in subsequent years-A beneficent statute may ha\'e to be construed liberally-Capita/ goods received after the amendment in the Rules governed by clauses (a) and D (b) of R. 57 AC (2) of the Rules but if received prior
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