Supreme Court · 2008 INSC 765 · Decided 7 July 2008
M/S.ASIAN Peroxides LTD. v. COMMNR. of Central Excise, Guntur
- Court
- Supreme Court of India
- Citation
- 2008 INSC 765 · [2008] 10 S.C.R. 132
- Case number
- CIVIL APPEAL No. 5842/2004
- Decided
- 7 July 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM, AFTAB ALAM (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3
Headnote
. Central Excise Act, 1944: C s. 3 - Exemption claimed for finished product manufac- tured by an Export Oriented Unit wholly from raw materials produced in India and cf eared to pomestic Tariff Area - Dis­ pute regarding some items used for man(Jfacture of finished or consumables -'" Held: D ·CE STAT has not considered the materials on record in proper perspective - Matter remitted to it for decision afresh - Notifi­ cation No.8197-CE dated 1.3.1997 . . The appellant, as an Ex"port Oriented Unit; claimed . E exemption- under
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