Supreme Court · 1995 INSC 112 · Decided 14 February 1995
M/S Moti Laminates PVT. LTD. ETC. v. Collector of Central Excise, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1995 INSC 112 · [1995] 2 S.C.R. 81
- Case number
- CIVIL APPEAL No. 80/1988
- Decided
- 14 February 1995
- Bench
- R.M. SAHAI, N.P. SINGH, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
LAMINATES PVT. LTD. ETC. A v. COLLECTOR OF CENTRAL EXCISE, AHMEDABAD FEBRUARY 14, 1995 [R.M. SAHAI, N.P. SINGH AND K.S. PARIPOORNAN, JJ.) B Central Excise & Salt Act, 1944-Section 35-L~entral Excise Salt Rules 1944-Rules 9,49 and 173(1) as amended in 1979-Exigibility of duty-Goods mentioned marketed-Dutiability of goods captively consumed. The appellants were manufacturers and sellers of laminated sheets. In the process of manufacturing the sheets the appellants used the raw D material by processing them with each other and with other material. In the process Phenol Formaldehyde
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