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M/S BHARTI AIRTEL LTD vs THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

Supreme Court of IndiaJudgment

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Neutral citation2024 INSC 880
Diary numberDiary No. 34856/2014
Date of decision
Bench
  • HON'BLE MRS. JUSTICE B.V. NAGARATHNA
  • HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH
DisposalAppeals allowed; Bombay High Court judgment set aside; Delhi High Court judgment upheld
Acts
  • CENVAT Credit Rules, 2004
  • Central Excise Act, 1944
  • Finance Act, 1994
  • Transfer of Property Act, 1882
  • General Clauses Act, 1897
Sections
  • Rule 2(a)(A)
  • Rule 2(k)
  • Rule 3(1)
  • Rule 3(1)(i)
  • Rule 3(1)(ii)
  • Rule 3(1)(iii)
  • Rule 4(1)

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