Supreme Court · 2001 INSC 386 · Decided 22 August 2001
Jaypee Rewa Cement v. Commissioner of Central Excise, M.P.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 386 · [2001] SUPP. 2 S.C.R. 39
- Case number
- CIVIL APPEAL No. 5340/2000
- Decided
- 22 August 2001
- Bench
- B.N. KIRPAL, SHIVARAJ V. PATIL, P. VENKATARAMA REDDI (3-judge bench)
- Case type
- Civil
Headnote
Excise Law: Central Excise r!w 57-J Rules: A B c Rule 57-A rlw 57~j-Scope and applicability of-Final product-Use of inputs for manufacture of-Excise duty on-Credit for duty paid on inputs­ Entitlemenf to--Held: Inputs used in relation to manufacture of final product whether directly or need not be utilised within the factory premises nor be brought there at any point of time-Hence, manufacturer entitled to claim credit for duty paid on such inputs. Words and Phrases : "fnput"-Meaning of-Jn the context of Explanation to Rule 57-A of the Central Excise Rules. The
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