Vikram Cement v. Commissioner of Central Excise, Indore

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…parent Act. It is the function of the courts to keep all authorities within the confines of the law by supplying the doctrine of ultra vires. 72. In this context, we may refer with profit to the decision in Indian Army v. Subhash Chandra Yadav, (1988) 2 SCC 351, wherein it has been held as follows : (SCC p. 357, para 14) “14. … before a rule can have the effect of a statutory provision, two conditions must be fulfilled, namely, (1) it must conform to the provisions of the statute under which it is framed; and (2) it must also come within the scope and purview of the rule making power of the authori…

RAMALA SAHKARI CHINI MILLS LTD THROUGH ITS GENERAL MANAGER vs. COMMR.OF CENTRAL EXCISE

…ubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or 1 (2009) 9 SCC 193 2 (2006) 2 SCC 351 6 steam used for manufacture of final products or for any other purpose, within the factory of production. Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2.- Inputs include goods used in the manufacture of…

MADRAS CEMENTS LTD., vs. COMMR.OF CENTRAL EXCISE

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.2037 OF 2006 Madras Cements Ltd. .. Appellant Vs. Commissioner of Central Excise .. Respondent WITH CIVIL APPEAL NO.7443 OF 2008 J U D G M E N T ALTAMAS KABIR, J. 1. The short point involved in these appeals is whether the Appellant/Assessee is eligible for Modvat Credit on certain goods for the period comprising November and December, 1999. 2. The Appellant, M/s Madras Cements Ltd., Alathiyur, hereinafter referred to as ‘the Assessee’ is the holder of Central Excise Registration No.1/Cemen…