Case Law Details
Case Name : Indian Petrochemicals Corporation Ltd. vs. CCEX, Vadodara (Supreme Court of India)
Appeal Number : Civil Appeal No. 3263-24 of 2005
Date of Judgement/Order : 12/05/2015
Related Assessment Year :
Courts :
Supreme Court of India
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Brief facts of the case:
Indian Petrochemicals Corporation Limited (IPCL) is engaged in the manufacture of various types of petrochemicals, falling under Chapter 27 and 29 of Central Excise Tariff Act, 1985.
One of the products which is manufactured by IPCL is C4 Raffinate, for which the company is paying central excise duty @ 8 per cent availing the benefit of Notification No. 6/2000 dated 01.03.2000 against the normal rate of 16%.
The IP
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