Supreme Court · 2001 INSC 32 · Decided 18 January 2001
Gujarat Narmada Valley Fertilizers CO. v. Collector of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 2001 INSC 32 · [2001] 1 S.C.R. 447
- Case number
- CIVIL APPEAL No. 2448/1992
- Decided
- 18 January 2001
- Bench
- B.N. KIRPAL, RUMA PAL, BRIJESH KUMAR (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Excise Law: Central Excises and Salt Act, 1944: Tariff Item Nos. IO, II-A and 27.13. Exemption Notifications-Low Sulphur Heavy Stock (LSHS)-Exempted from excise duty-Assessee manufactured fertilizers by using LSHS-First two notifications exempted furnace oil and petroleum stock if used as feed notification exempted LSHS if used A B c as feed stock but subjected it to a lower rate of excise duty if used otherwise D than as feed stock-Assessee used LSHS directly in manufacture of fertilizers and for manufacture of steam which in turn was used in manufacture of
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