In the matter of COMMISSIONER OF CENTRAL EXCISE                                   …APPELLANT VERSUS M/S NESTLE INDIA LIMITED                                               …RESPONDENT Brief Facts M/s Nestle India Limited (hereinafter referred to as “the Respondent”) is a 100% EOU engaged in the manufacture of instant tea falling under Chapter 2101.20 of schedule to the Central Excise Tariff Act, 1985. The present … Continue reading Supreme Court upheld the CESTAT decision in the case of M/s Nestle India Limited that since the exemption Notifications would apply and what has to be determined under the said Notification is excise duty payable in India, such duty could only be arrived at by applying Rule 8 in case of captive consumption