Supreme Court of India · 2002-09-17
M/S. Bhupindra Steels (P) Ltd vs Collector Of Central Excise, New Delhi
- Citation / case number
- AIR 2002 SUPREME COURT 3320
- Court
- Supreme Court of India
- Petitioner
- M/S. Bhupindra Steels (P) Ltd
- Respondent
- Collector Of Central Excise, New Delhi
- Bench
- Syed Shah Mohammed Quadri, S. N. Variava
Judgment text excerpt
The Supreme Court addressed whether certain inputs used in production qualified for tax exemption under Notification No. 208/83. Relying on the reasoning from a companion judgment delivered on the same day, the Court found that the specific inputs did not fall under Sub-Item 8 of the notification. Consequently, the appeal was dismissed, denying the appellants the claimed exemption.