Supreme Court of India
Elson Machines (p) Ltd. v. Collector of Central Excise
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Central Excise Rules, 1944-R. 8( 1) -Exemption from duty granted under Notification No. 80/80/+ . . dated 19-6-1980-Whether captive consumption of specified goods within the factory for manufac ture of specified goods falling under a different item can be excluded while determining the clearance value. As a measure of concession to small-scale manufacturers, Notifi cation No. 80/80- . . dated 19-6-1980 issued under r. 8(1) of the Central Excise Rules, 1944 exempted from duty certain excisable goods and, paragraph 2 thereof stipulated inter a/ia that the concession would not be available to…
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