Supreme Court · 2010 INSC 829 · Decided 29 November 2010
Ramala Sahkari Chini Mills LTD., U.P. v. Commissioner, Central Excise, MEERUT-1
- Court
- Supreme Court of India
- Citation
- 2010 INSC 829 · [2010] 13 S.C.R. 1152
- Case number
- CIVIL APPEAL No. 3976/2007
- Decided
- 29 November 2010
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
Headnote
CENVAT Credit Rules, 2002: c r .. 2(g) - "Inputs" - Eligibility of for credit under the Rules - HELD: In Maruti Suzuki Limited*, the Supreme. Court while examining the scope and purport of the term "input" in Rule 2(g) observed that the said definition had three components part, (ii) the inclusive part, and (iii) place 0 of use, and unless all the three parts were satisfied, credit cannot be claimed on a good as an "input" - The decision in Maruti case is to the effect that in order to fall within the ambit of the term "inputs" within the
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