Supreme Court · 2005 INSC 216 · Decided 20 April 2005
M/S Vinay Solvent Extraction Industries PVT. LTD. v. Commissioner of Central Excise, Gujarat
- Court
- Supreme Court of India
- Citation
- 2005 INSC 216 · [2005] 3 S.C.R. 687
- Case number
- CIVIL APPEAL No. 2523/2000
- Decided
- 20 April 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excises and Salt Act, 1944 : Exemption Notification No.262186-CE dated 24.4.1986-Eligibility under-Appellants undertaking job work of manufacturing processed vegetable C oil on behalf of supplier of oil cakes-Certificate by the Deputy Director of Vanaspati required under Clause (iii) of with the appellants-Held: Appellants not entitled to the benefit of Notification-­ Even supplier of oil cakes not entitled to the benefit as it did not have a licence under the Act-Central Excise Tariff Act, 1985-Heading 1503.10. D Appellants had been manufacturing processed fixed
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