Supreme Court of India
Collector of Central Excise Vadodra v. M/s. Dhiren Chemical Industries
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17 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Rules, 1944 : Rule 8(1 ). Excise duty-Exemption Notification-Phrase "on which the appropri ate amount of duty of excise had already been paid"-Interpretation of-Held, for getting exemption goods must be made.from raw materials on which excise duty has been paid at "Appropriate" rate-"Appropriate" means correct or specified rate of excise duty-Where raw material is not liable to duty or such duty is nil no excise duty is paid upon it-Notification is not applicable to goods made out o.f such ffzaterial.
Authorities it was built on
Where later benches applied it
- 2014 Commissioner of Central Excise, Jaipur-ii v. M/s. Super Synotex (india) Ltd. and Others
- 2011 State of Tamil Nadu and Anr. v. India Cements Ltd. and Anr.
- 2008 Commissioner of Central Excise, Bolpur v. Mis Ratan Melting & Wire Industries
- 2022 Commissioner of Central Excise & Service Tax, Rohtak v. Merino Panel Product Ltd.
- 2020 The Commercial Tax Officer & Anr. v. Mohan Breweries and Distilleries Limited
- 2016 M/s. Sports & Leisure Apparel Ltd. v. Commissioner of Central Excise, Noida
- 2009 Commissioner of Central Excise, Mumbai v. M/s. Hindustan Spinning & Wvg. M. Ltd. and Anr.
- 2008 Pradip J. Mehta v. Commnr. of Income-tax, Ahmedabad
- 2007 L.M.L. Ltd. v. State of U.P. & Ors.
- 2007 Jayanti Food Processing (p) Ltd. v. Commissioner of Central Excise, Rajasthan
- 2006 Bombay Dyeing and Mfg. Co.ltd. v. Bombay Environmental Action Group and Ors.
- 2005 Commissioner of Trade Tax, U.P. and Anr. v. M/s. Kajaria Ceramics Ltd.
- 2005 Commissioner of Central Excise v. M/s. Ratan Melting and Wire Industries, Calcutta
- 2004 Commissioner of Customs, Calcutta Etc. Etc. v. M/s. Indian Oil Corporation Ltd. and Anr.
- 2004 Ajay Gandhi and Anr. v. B. Singh and Ors
- 2003 Union of India and Anr. v. Azadi Bachao Andolan and Anr.
- 2013 Commissioner of Central Excise, Jalandhar v. M/s. Kay Kay Industries
Of those, 1 relied on · 1 distinguished · 2 referred to · 13 mentioned
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