Supreme Court · 2006 INSC 465 · Decided 25 July 2006
M/S. Amrit Paper v. Commissioner of Central Excise, Ludhiana
- Court
- Supreme Court of India
- Citation
- 2006 INSC 465 · [2006] SUPP. 4 S.C.R. 144
- Case number
- CIVIL APPEAL No. 4891/2005
- Decided
- 25 July 2006
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L
Headnote
Central Excise Rules, 1944-Rule 57C-Notification No. 612000-CE­ Assessee is not entitled to Modvat credit of duty if the final product is exempt C from duty-On facts, assessee had availed of the Modvat credit al the time of the clearance of the goods-Thereafter, suo moto reversed credit and refund claim on the ground that final product was exempt from duty, which was rejected--Correctness of-Held. assessee was not entitled to exemption, D hence refund claim was rightly rejected. By virtue of Notification No. 6/2000-CE, the product manufactured by assessee was exempt from payment
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