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Commissioner Of Central ... vs Jawahar Mills Ltd. & Ors on 27 July, 2001

The issue has been covered in favour of the assessee by the decision of the Apex Court in the case of C.C.E., Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 in which the earlier decision of the Supreme Court in the case of Indian Farmers Fertiliser Co-operative Ltd. v. C.C.E., Ahmedabad, AIR 1996 SC 2542, has been taken note of. Incidentally with regard to all these issues, the department has contended that the case of Jawahar Mills Ltd. - 1999 (108) E.L.T. 47 held in favour of the assessee has been taken on appeal by the department to the Supreme Court and the same is pending. Now the Supreme Court in 2001 (132) E.L.T. 3 decided the issue in favour of the assessee.
Supreme Court of India Cites 2 - Cited by 230 - S P Bharucha - Full Document

Indian Farmers Fertiliser Cooperative ... vs Collector Of Central Excise Ahmedabad on 31 July, 1996

The issue has been covered in favour of the assessee by the decision of the Apex Court in the case of C.C.E., Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 in which the earlier decision of the Supreme Court in the case of Indian Farmers Fertiliser Co-operative Ltd. v. C.C.E., Ahmedabad, AIR 1996 SC 2542, has been taken note of. Incidentally with regard to all these issues, the department has contended that the case of Jawahar Mills Ltd. - 1999 (108) E.L.T. 47 held in favour of the assessee has been taken on appeal by the department to the Supreme Court and the same is pending. Now the Supreme Court in 2001 (132) E.L.T. 3 decided the issue in favour of the assessee.
Supreme Court of India Cites 1 - Cited by 35 - S P Bharucha - Full Document
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