Supreme Court · 2002 INSC 484 · Decided 20 November 2002
Tata Iron & Steel CO. LTD. v. Union of India
- Court
- Supreme Court of India
- Citation
- 2002 INSC 484 · [2002] SUPP. 4 S.C.R. 289
- Case number
- CIVIL APPEAL No. 10577/1995
- Decided
- 20 November 2002
- Bench
- S.S.M. QUADRI, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise and Salt Act, 1944: First Schedule-Item 26- Excise duty-Steel ingots-Produced from steel melting scrap-Assessee claiming benefit of exemption Notification No.531 C 64 dated 113//964-Claim neither accepted by revenue nor by High Court - Held, cut pieces of bloon1 which were No.26-So the requirement of the Notification to that extent is fulfilled-Assessee entitled to benefit of exemption under the Notification in r.egard to so 1nuch of the excise duty as D is proved to have been paid on such melting scrap under Item 26. Words and Phrases: 'Melting scrap '-nieaning
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)