Supreme Court · 2002 INSC 374 · Decided 10 September 2002
Sodani Cement and Chemicals (P) LTD. v. Collector of Central Excise, Jaipur
- Court
- Supreme Court of India
- Citation
- 2002 INSC 374 · [2002] SUPP. 2 S.C.R. 220
- Case number
- CIVIL APPEAL No. 537/1994
- Decided
- 10 September 2002
- Bench
- S.S.M. QUADRI, S.N. VARIAVA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
CEMENT AND CHEMICALS (P) LTD. V. COLLECTOR OF CENTRAL EXCISE, JAIPUR SEPTEMBER I 0, 2002 B [SYED SHAH MOHAMMED QUADRI AND S.N. VARIAVA JJ.] Central Excises Act, 1944: S.5-A(l)-Exemption Notification No. 2311989-CE dt. 1-3-1989-Small C Scale 1ndus1ry--Manufacturing Portland cement classified under (Developmenl and Regulation) Ac/, 1951 is not required to have licensed production capacity-There being no controversy D about 1he fulfilment of other requirements of the No1ification by Lhe appellanl­ manufaclurer, Portland cement manufactured by it is enti//ed to the benefit of the
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