Supreme Court of India · 2000-02-01
KOLHAPUR CANESUGAR WORKS LTD. vs UNION OF INDIA .
- Citation / case number
- SC 1986/67266
- Court
- Supreme Court of India
- Petitioner
- KOLHAPUR CANESUGAR WORKS LTD.
- Respondent
- UNION OF INDIA .
- Author
- S.P. BHARUCHA , B.N. KIRPAL , V.N. KHARE , D.P. MOHAPTRA , N. SANTOSH HEGDE
- Bench
- S.P. BHARUCHA , B.N. KIRPAL , V.N. KHARE , D.P. MOHAPTRA , N. SANTOSH HEGDE
Judgment text excerpt
The Supreme Court addressed the applicability of Rules 10 and 10-A of the Central Excise Rules concerning the entitlement of M/s. Kolhapur Canesugar Works Ltd. to a rebate of excise duty on sugar production. The Court held that the appellant, having been treated as a new unit due to the issuance of a fresh L-4 licence, was not entitled to the rebate under Notification No. 189/73. The ruling clarified the interpretation of 'new unit' and its implications for rebate claims under excise duty regulations.