Supreme Court of India
Gujarat Narmada Valley Fertilizers Co. v. Collector of Central Excise, Vadodara
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.
What the Court ordered
For the aforesaid reasons, while I.A. No. 311995 in C. A. No. 9122/1994 is allowed and it is held that the appellants therein are entitled to the benefit of notification No. 127/1988 with effect from Isl March, 1988, the appeals are dismissed with no order as to costs.
Judgment, page 7
From the headnote
Excise Law: Central Excises and Salt Act, 1944: Tariff Item Nos. IO, II- and 27.13. Exemption Notifications-Low Sulphur Heavy Stock (LSHS)-Exempted from excise duty-Assessee manufactured fertilizers by using LSHS-First two notifications exempted furnace oil and petroleum stock if used as feed stock in the manufacture of fertilizers-Third notification exempted LSHS if used c as feed stock but subjected it to a lower rate of excise duty if used otherwise than as feed stock-Assessee used LSHS directly in manufacture of fertilizers and for manufacture of steam which in turn was used in…
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