Supreme Court · 2005 INSC 628 · Decided 16 December 2005
M/S. Shree Hari Chemicals Export LTD. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 628 · [2005] SUPP. 5 S.C.R. 900
- Case number
- CIVIL APPEAL No. 7534/2005
- Decided
- 16 December 2005
- Bench
- S.B. SINHA, P.K. BALASUBRAMANYAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Rules, 1944-Rules 56A and 57A-Modvat Credit Scheme-Availability of credit facility-Wrong daim of credit of duty on input of Naphthalene under Rule 57A-Subsequently claim made to return C the credit taken and claim raised under Rule 56A'--Entitlement of claim under Rule 56A-Held: if he is otherwise entitled to-Credit available under Rule 57A having been returned, assessee can claim exemption under another Rule-However, matter remitted back to the concerned Authority to determine D whether assessee was ent,itled W lake credit under Rule 56A (8). In terms of the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)