Supreme Court · 1996 INSC 1188 · Decided 11 October 1996
H.M.M. LTD. v. Collector of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1188 · [1996] SUPP. 7 S.C.R. 535
- Case number
- CIVIL APPEAL No. 4081/1986
- Decided
- 11 October 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
COLLECTOR OF CENTRAL EXCISE, NEW DELHI OCTOBER 11, 1996 [B.P. JEEVAN REDDY AND S.C. SEN, JJ.) Central Excises and Salt Act 1944-Central Excise Rules, 1944--ltem No. 68, Rule 56-A-Notification No. 201 of 1979-Raw mate1ials-Duty paid thereon-Assessee claiming credit for the entire duty paid Oil entitled to take credit of the entire duty as claimed by it-Tlibwzal's order set-Aside. A B c The appellant-assessee has been engaged in the manufacture, inter alia, of 'Horlicks'. For the purpose of manufacturing Horlicks, the appel- D lant purchases 'barley malt' which is a dutiable item.
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