Supreme Court of India
M/s. Modipon Fibre Company, Modinagar, U.P. v. Commissioner of Central Excise, Meerut
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 Excises Act, I 944: S. 4( 4)( d)(ii) and Explanation appended thereto-Yarn-Turnover tax-Deduction of-By virtue of Exemption Notification, rate of turnover tax for normal area sales was 2%andfor backward area sales was 0.5%-Claim of deduction at 2%for entire clearance without mentioning two types of sales effected by it-Entitlement for-Held: Not entitled-Assessee entitled to deduction of only effective duty payable-Since exemption has been granted, exemption has to be deducted fi·om ad valorem duty-Central Excises Rules, I 944-Rule I 73- -Finance Act, 1982-s.47.
Where later benches applied it
Of those, 1 distinguished
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