Supreme Court · 1988 INSC 347 · Decided 15 November 1988
Elson Machines (P) LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1988 INSC 347 · [1988] SUPP. 3 S.C.R. 878
- Case number
- CIVIL APPEAL No. 603/1985
- Decided
- 15 November 1988
- Bench
- R.S. PATHAK, RANGANATH MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
ELSON MACHINES (P) LTD. v. COLLECTOR OF CENTRAL EXCISE NOVEMBER 15, 1988 [R.S. PATHAK, CJ AND RANGANATH MISRA, J.] Central Excise Rules, 1944-R. 8( 1) -Exemption from duty granted under Notification No. 80/80/+C.E. dated 19-6-1980-Whether captive consumption of specified goods within the factory cation No. 80/80-C.E. dated 19-6-1980 issued under r. 8(1) of the Central Excise Rules, 1944 exempted from duty certain excisable goods and, paragraph 2 thereof stipulated inter a/ia that the concession would not be available to a manufacturer if the aggregate value of clearances of the
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