Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Rules 1944 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Rules, 1944:Notification No.217186 dated 2.4.1986-Exemption under-Assessee anSS! until entitled to benefit of Notification No.175186 dated 1.3.1986-Manufacturing final products and inputs for use in such final products-Both,inputs and final products being specified good.~-Computation of aggregatevalue for levy of excise duty-Notice to assessee proposing not lo allow himbenefit of Notification No.217186 and demanding excise duty as its final productswere cleared under full exemption-Claim of assessee that as per Explanationlll of Notification No.175186, clearance value of inputs used in manufactureof final products not to be taken into account for computing aggregate value-Held, the point raised in these appeals is squarely covered by M/s. UniversalElectrical Industries' case*-For purposes of computing aggregate value,both Explanations II and III of Notification No.175186 have to be read togetherand clearance value of the inputs will have to be excluded-Though NotificationNo.2 I 7186 applies to inputs used in manufacture of final products which arenol entitled to any exemption under Central Excise Act, that question wouldbecome irrelevant if inputs are entitled to exemption under Notification No.175186-However, if under Notification No.175 clearance value of inputs wasalready excluded in arriving al aggregate value of Rs.20 lakh and claim forexemption of inputs under Notification No. 217186 relates to different finalproducts which are exempt under a different Notification, then assessee willbe liable to pay duty in demand. |
Judge | Hon'ble Mr. Justice S.S.M. Quadri |
Neutral Citation | 2003 INSC 167 |
Petitioner | Commissioner Of Central Excise, Ahmedabad |
Respondent | Jalaram Wood Crafts (p) Ltd. |
SCR | [2003] 2 S.C.R. 1047 |
Judgement Date | 2003-03-12 |
Case Number | 2358-2359 |
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