Supreme Court · 1992 INSC 278 · Decided 14 October 1992
Steel Rolling Mills of Bengal LTD. v. Union of India and ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 278 · [1992] SUPP. 1 S.C.R. 975
- Case number
- CIVIL APPEAL No. 3074/1984
- Decided
- 14 October 1992
- Bench
- S. RANGANATHAN, V. RAMASWAMI, B.P. JEEVAN REDDY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944: A B Sections 3, 35-L, Items 26AA of First Schedule/Ru/es 12, 12-A and C Notification No. 197162-Rebate on duty paid on the excisable goods ex­ ported-Whether admissiblr on duty paid on the raw material used in the furnished Iron and steel products. They purchased billets from the stockyard of three major D steel companies and either rolled or re-rolled these ~illets or got them rolled by other re-rollers into M.S. Flats (Hoops) and exported them on payment of central excise duty. The concessional rate of
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