Supreme Court · 1989 INSC 244 · Decided 14 August 1989
Tata Oil Mills CO. LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1989 INSC 244 · [1989] 3 S.C.R. 839
- Case number
- CIVIL APPEAL No. 1304/1987
- Decided
- 14 August 1989
- Bench
- S. RANGANATHAN, T.K. THOMMEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Central Excise Rules 1944- Sections 3, 4 and 35L/Rule 8(1) and Notification No. 46/72, 153, 73 and 25/75-Rice Bran Oil converted into hydrogenated oil used tn manufacture of soap-Whether entitled to rebate scheme in respect of excise duty. The arose as to the eligibility of the appellants to the concession under rule 8(1) of the Central Excise Rule 1944 through Notification No. 46 of 1972 subsequently amended by Notifica­ tion Nos. 153 of 1973 dated 24.7 .73 of 25 of1975 dated 1.3.75. Resolving the dispute as to the
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