Supreme Court · 1996 INSC 878 · Decided 13 August 1996
Nirlon Synthetic Fibres and Chemicals LTD. ETC. v. The Collector of General Excise
- Court
- Supreme Court of India
- Citation
- 1996 INSC 878 · [1996] SUPP. 4 S.C.R. 614
- Case number
- CIVIL APPEAL No. 4173/1984
- Decided
- 13 August 1996
- Bench
- S.P. BHARUCHA, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944 : Manufacture of 'Nylon yam'-'Caprolactam' subjected to Polymerisation-Recylillg of waste to recover caprolactam-Excise duty imposed Oil recovered caprolactam treatillg C the process of recyclillg as all illdepelldellt manufactwillg proces;-Held, recovered product llOt established. The appellants were engaged in manufacturing nylon yarn using the D raw material caprolactam, which was subjected to polymerisation. The appellants recycled the waste poly- caprolactam obtained at various stages of the process of manufacture, to recover caprolactam. The
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