Supreme Court · 2006 INSC 148 · Decided 9 March 2006

COMMR. of Central Excise, New Delhi v. Lifelong Appliances LTD.

Court
Supreme Court of India
Citation
2006 INSC 148 · [2006] 2 S.C.R. 1157
Case number
CIVIL APPEAL No. 5660/2000
Decided
9 March 2006
Bench
AR. LAKSHMANAN, DALVEER BHANDARI (2-judge bench)
Case type
Civil

Headnote

B Central Excise Rules, 1944: s.57-CC-Manufacturer satisfYing requirement of not taking MOD VAT credit on inputs used in manufacturer of goods-Held, case covered by r.57- C CC as well as Chandrapur Magnet Wires' case*. *Chandrapur Magnet Wires (P) Ltd. v. Collector of Central Excise, Nagpur (1996) No. 5660 of 2000. D From the Final Order No. 626/00-8 dated 26.4.2000 of the CEGAT, New Delhi in Appeal No. E-317 of 99-8. Harish Chandra, Ms. Shalini Kumar and P. Parmeswaran for the Appellant. Alok Yadav and M.P. Devanath for the Respondent. The Order of the Court was delivered by E Heard the

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