Supreme Court · 1997 INSC 615 · Decided 21 August 1997
M/S. L.M.L. Limited v. Collector of Central Excise, Kanpur
- Court
- Supreme Court of India
- Citation
- 1997 INSC 615 · [1997] SUPP. 3 S.C.R. 507
- Case number
- CIVIL APPEAL No. 3239/1989
- Decided
- 21 August 1997
- Bench
- J.S. VERMA, B.N. KIRPAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
LIMITED A v. COLLECTOR OF CENTRAf. EXCISE, KANPUR AUGUST 21, 1997 (J.S. VERMA, CJ. AND B.N. KIRPAL, J.) B Central Excises and Salt Act, 1944-Chapter 72-Central EXcise Rules-Rule 4-Tariff items 72.03, 72.10, 72.12--0ff-cuts or portions of steet-Used in the manufacture of small parts of is a manufacturer of scooters and parts and acees­ sories thereof. The appellant purchased duty paid steel sheets under Tariff D heading 7212.50. The MODVAT credit scheme was introduced in March 1986 to give the benefit of set off for the duty already paid against the duty payable by
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