Supreme Court of India
M/s. Compack Pvt. Ltd. v. Commissioner 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.
From the headnote
Central Excise-Exemption Notification-Rules of Interpretation-Held, a Notification has to be construed literally in terms of the language used therein-An eligibility criteria has to be construed strictly-Once the eligibility clause is satisfied, exemption clause may then be given a liberal meaning- Plea taken by the Revenue that exemption could be granted only to containers manufactured exclusively out of base paper rejected. c Central Excise-Exemption Notification No.67182-CE dt.
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