Supreme Court · 2005 INSC 379 · Decided 24 August 2005
Vikram Cement v. Commissioner of Central Excise, Indore
- Court
- Supreme Court of India
- Citation
- 2005 INSC 379 · [2005] SUPP. 2 S.C.R. 930
- Case number
- CIVIL APPEAL No. 1197/2005
- Decided
- 24 August 2005
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
Headnote
Central Excise Rules, 1944/CENVAT Credit Rules, 2001/CENVAT Credit Rules, 2002 : C R/57AA(d)lr. 2(f)/r.2(g)-"Jnput"-"Capital goods"-Assessee in the business of extracting lime stone and manufacturing cement-Claiming credit of duty paid on "inputs", namely explosives, etc. under CENVAT Rules, 2000, 2001and2002-Assessee taking D the stand that there was no difference between MODVAT Scheme and CENVAT Scheme as regards substantive definition of "input"-Court noticing observation in JK. Udaipur Udyog Ltd.*, to the effect that schemes for MOD VAT and
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