Supreme Court · 1989 INSC 360 · Decided 23 November 1989
Swadeshi Polytex LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1989 INSC 360 · [1989] SUPP. 2 S.C.R. 262
- Case number
- CIVIL APPEAL No. 3988/1988
- Decided
- 23 November 1989
- Bench
- SABYASACHI MUKHERJI, B.C. RAY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act. 1944: Sections 4 and 35L-Asses­ see-Manufacturing polyester fibre-inputs ethylenl!l glycol and dimethye tetraphthalaie--Whether entitled to claim set off of duty on ethylene glycol. The appellant was engaged in the manufacture of polyester fibre (man-made) falling manufacture, the appellant was using, among other . things, ethylene glycol and DMT (Dimethyle Tetraphthalate}--duty paid ethylene glycol falling under tariff item N_o. 68._D_uring the course of manufacture of polyester fibre, two basic raw materials DMT and Glycol interact and thereby certain
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