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

Supreme Court of IndiaJudgment20 November 2024

About this record

The Supreme Court of India decided this matter on 20 November 2024. Its neutral citation is 2024 INSC 880. The bench of 2 comprised Justice B.V. Nagarathna and Justice Nongmeikapam Kotiswar Singh.

The disposal recorded by the registry is "Appeals allowed; Bombay High Court judgment set aside; Delhi High Court judgment upheld". The record refers to 5 enactments, among them CENVAT Credit Rules, 2004, Central Excise Act, 1944 and Finance Act, 1994. 7 statutory provisions are noted on the record.

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Court record details
Court	Supreme Court of India
Record type	Judgment
Neutral citation	2024 INSC 880
Diary number	Diary No. 34856/2014
Date of decision	20 November 2024
Decision year	2024
Bench	HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SINGH
Petitioner	M/S BHARTI AIRTEL LTD.
Respondent	THE COMMISSIONER OF CENTRAL EXCISE, PUNE III
Disposal	Appeals 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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Neutral citation: 2024 INSC 880, which also resolves at https://courtmesh.ai/judgment/citation/2024-insc-880
Court and date: Supreme Court of India, 20 November 2024
Permanent address of this record: https://courtmesh.ai/judgment/supreme-court/2024/m-s-bharti-airtel-ltd-vs-the-commissioner-of-central-excise-pune-iii-2024-46a517

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