Supreme Court · 1995 INSC 879 · Decided 12 December 1995
M/S. Chandrapur Magnet Wires (P) LTD., Nagpur v. Collector of Central Excise, Central Excise Collectorate,nagpur
- Court
- Supreme Court of India
- Citation
- 1995 INSC 879 · [1995] SUPP. 6 S.C.R. 593
- Case number
- CIVIL APPEAL No. 7275/1995
- Decided
- 12 December 1995
- Bench
- A.M. AHMADI, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
MAGNET WIRES (P) LTD., NAGPUR A v. COLLECTOR OF CENTRAL EXCISE, CENTRAL EXCISE COLLECTORATE,NAGPUR DECEMBER 12, 1995 [AM. AHMADI, 0. AND SUHAS C. SEN, J.] Central Excise Rules, 1944 : B Rules 57A and 57C-Manufacturer cleari11g various fi11al products C utilising duty paid inputs-E11titlement entitled to the benefits. In this appeal against the judgment of the Customs, Excise and Gold D (Control) Appellate Tribunal, the appellants contended that if a manufac­ turer clears various final products utilising duty paid inputs, according to ' the Central Excise Rules, he was
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