Supreme Court of India

Commissioner of Central Excise, Nagpur v. M/s Universal Ferro & Allied Chemicals Ltd. & Anr.ce F G H

Neutral citation
Bench S.A. Bobde, B.R. Gavai and Surya Kant JJ.
Decided 6 March 2020

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.3(1) and its proviso, s.5(1) and its proviso – Job work – Export Oriented Unit (EOU) – Respondent is 100% EOU and engaged in manufacture/processing and clearance of Ferro Manganese and Silicon Manganese – Revenue’s allegation against the respondent was that the respondent was indulging in the job work activity of conversion of raw material supplied by TISCO – As per agreement between Respondent and TISCO, TISCO was to supply Manganese Ore and Coke/Coal free of cost at its site and rest of the raw materials and consumables required for conversion of Manganese…

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