Supreme Court of India
Collector of Central Excise, Pune Etc. Etc. v. Dai Ichi Karkaria Ltd. Etc. Etc.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise and Salt Act, 1944/Central Excise Rules, 1944/Central Excise (Valuation) Rules, 1975: S.4(1) (b) I Rules 57A to 57J/Rule 6 - Excisable product-Computation of price for assessment of excise duty-Intermediate products being specified goods for purpose of MOD VAT scheme-Cost of-Held, in determining cost of the product, excise duty paid on raw material also covered under MOD VAT scheme is not to be included Words and phrases: Word 'cost'-Meaning of-Explained The assessee-manufacturers purchased raw material for use in the manufacture of intermediate products.
Where later benches applied it
Of those, 1 distinguished
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