Supreme Court · 2015 INSC 995 · Decided 7 May 2015
The Union of India & ORS. v. M/S.ASAHI Indiasafetyglass LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 995 · [2015] 7 S.C.R. 122
- Case number
- CIVIL APPEAL No. 2381/2005
- Decided
- 7 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Central Excise Rules, 1944 - r. 57 A - Modvat credit c on inputs- Denial of, when defect in input-raw material found - Assessee, manufacturer of glass for Automobiles, used floating glass as raw material - Assessee availing ctaim of modvat credit of duty paid on raw material - Denial by Department defective and not used D for manufacture of the final product - Demand of duty back by the Department - Settlement Commission holding that apart from float glasses found to be broken/defective, parts of the glass also found to be defective and not used for final production - Issuance of
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