Supreme Court · 2015 INSC 756 · Decided 9 October 2015
M/S. Spentex Industries LTD v. Commissioner of Central Excise & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 756 · [2015] 11 S.C.R. 487
- Case number
- CIVIL APPEAL No. 1978/2007
- Decided
- 9 October 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
A B Central Excise Rules, 2002 - rr. 18, 19 - Rebate of duty C - Claim. of, by exporter of manufactured product - Excise duty paid on a manufactured product and also on the inputs which have gone into manufacturing the product - Held: Exporters are entitled to both the rebates u/r. 18 and not one - Notification No. 1912004-CE(NT) dated D September 06, 2004 and Notification No. 21/2004-CE(NT)" dated September 06, 2004. Allowing the appeals, the Court E HELD: 1.1 The High Court did not take correct view, which is a myopic view and ignores the overall scheme pertaining to grant of rebate
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