Supreme Court · 2007 INSC 1107 · Decided 26 October 2007
M/S Vanasthali Textiles Industries LTD. v. Commissioner of Central Excise, Jaipur, Rajasthan
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1107 · [2007] 11 S.C.R. 710
- Case number
- CIVIL APPEAL No. 2611/2003
- Decided
- 26 October 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
TEXTILES INDUSTRIES LTD. B V. COMMISSIONER OF CENTRAL EXCISE, JAIPUR, RAJAS THAN OCTOBER 26, 2007 [DR.ARIJITPASAYAT AND S.H. KAPADIA,JJ.) Excise duty-Exemption under Notification No. 8197-CE- C Entitlement of-100 % EOU using imported sizing material in manufacture of terry towels-Another fabric wholly produced from cotton D yarn and Indigo pure not raw material, thus entitled to exemption under Notification-Held: Benefit of Notffication is available when products are manufactured by I 00% EOU wholly from raw material produced and sold in lndia-Onfacts, dominant ingredient test
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