Supreme Court · 2014 INSC 363 · Decided 6 May 2014
Union of India & ORS. v. M/S. Hindustan Zinc LTD.
- Court
- Supreme Court of India
- Citation
- 2014 INSC 363 · [2014] 6 S.C.R. 287
- Case number
- CIVIL APPEAL No. 8621/2010
- Decided
- 6 May 2014
- Bench
- ANIL R. DAVE, A.K. SIKRI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Central Excise Act Section 5A
Headnote
Central Excise Rules, 1944: A B r.57CC r/w rr.57A, 578 and 570 -Adjustment of Modvatl C Cenvat credit on inputs used in exempted final products and maintenance of separate inventory and accounts of inputs by the manufacturer - Sulphuric acid, caustic soda, trichloro ethylene, Phosphofyl A and plants in terms of bonds executed by latter - Held: Technologically, commercially and in common D parlance, sulphuric acid is treated as a by-product in extraction of non-ferrous metals by companies not only in India but all over the world -The facts regarding caustic soda, trichloro
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