Supreme Court · 2011 INSC 143 · Decided 21 February 2011
M/S. Uttam Industries v. COMMNR. of Central Excise, Haryana
- Court
- Supreme Court of India
- Citation
- 2011 INSC 143 · [2011] 2 S.C.R. 1113
- Case number
- CIVIL APPEAL No. 3727/2005
- Decided
- 21 February 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
1113 MIS. UTTAM INDUSTRIES v. COMMNR. OF CENTRAL EXCISE, HARYANA (Civil Appeal Nos.3727-3728 of 2005) FEBRUARY 21, 2011 [DR. MUKUNDAKAM SHARMA AND ANIL R. DAVE, JJ~] Central Excise Act, 1944: Notification no. 180188-CE dated 13. 5. 1988 as amended by the Notification no. 135194-CE dated 27.10. - In the instant 0 case, the assessee was availing modvat credit in respect of inputs used in the manufacture of the aluminum circles - Consequently, assessee was not entitled to avail the benefit of the said Notification - Interpretation of statutes. Interpretation of statutes: Exemption
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