Supreme Court · 1996 INSC 801 · Decided 30 July 1996
Mis Steel Authority of India LTD. ETC. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1996 INSC 801 · [1996] SUPP. 4 S.C.R. 163
- Case number
- CIVIL APPEAL No. 3406/1990
- Decided
- 30 July 1996
- Bench
- S.P. BHARUCHA, K.T. THOMAS (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Rules, 1944 : Rules 192 and 196( l~Exemptio11 Notification No. 187 of 1961 dt. 23rd December 1961-:-Concessional rate of duty on raw naphtha utilised for the manufacture of fe1tiliser-At Interim stage C refomzed gas vented out-Raw naphtha not reaching amonia plant-Imposi- tion of the intention to manufacture fe1tilise1~Refonned gas vented out due to operational reasons-Entitled to benefit under the exemption notification. Appellant-assessee was engaged in the manufacture of fertiliser by D using raw naphtha. By exemption notification no. 187 of 1961 dt. 23rd December,
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