Supreme Court of India
Commissioner of Central Excise, Pune v. M/s. Kripa Chemicals Pvt. Ltd.
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: Modavt-Cost of production-Held, excise duty on raw material. if modvaued is not to be included in determining cost of production of excisable products. . _Collector of Central facise, Pune v. Daiichi Karkaria limited, (1999) 112 EL T 353 SC, relied on. Central Excise Act, 1944: Excisable product-Valuation-Job work-profit earned by job worker Held, value of raw material, value of the job work done and the manufacturing profit and the expenses for the processing have to be taken into consideration.…
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