Supreme Court · 2006 INSC 32 · Decided 18 January 2006
M/S Vikram Cement v. COMMNR. of Central Excise, Indore
- Court
- Supreme Court of India
- Citation
- 2006 INSC 32 · [2006] 1 S.C.R. 465
- Case number
- CIVIL APPEAL No. 1197/2005
- Decided
- 18 January 2006
- Bench
- RUMA PAL, B.N. SRIKRISHNA, DALVEER BHANDARI (3-judge bench)
- Outcome
- Reference answered
- Case type
- Civil
Headnote
CEMENT A v. COMMNR. OF CENTRAL EXCISE, INDORE JANUARY 18, 2006 [RUMA PAL, B.N. SRIKRISHNA AND DALVEER BHANDARI, JJ.) B .. \ CENVAT Rules, 2000---Central Excise Rules, 1944-Rules 57AA, 57AB and 57AC and erstwhile Rules 57A to 57J---CENVAT credit-On input used outside factory-Explosives Earlier decision in Jaypee Rewa Cement, that MOD VAT was allowable on use of explosives in manufacture of cement irrespective of the fact that explosives were used directly in limestone mines and never entered factory of manufacturer ., of cement, equal~v applies to CENVAT Rules which
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