Supreme Court of India

M/s. Nicholas Plramal India Ltd. v. Commnr. of Central Excise, Mumbai

Neutral citation
Bench Dr. Mukundakam Sharma and Anil R. Dave JJ.
Decided 29 November 2010

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 Act, 1944: s.2(f) - Intermediate goods - Captive consumption of - Levy of excise duty - Held: Intermediate goods captively consumed are liable to levy of excise duty if they satisfy the test of both manufacture and marketability - Crude vitamin c emerged in the manufacture of Vitamin - Emerged 0 product used in the manufacture of animal feed supplements - The fact that assessee used the emerged product instead of purchasing the same from market for the manufacture of animal feed supplements would show that emerged product was marketable - Duty leviable on the emerged product.

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