U O I vs GANESH METAL PROCESSORS INDS. — C.A. No. 6159/1995

Summary of Civil Appeal No. 6159/1995 On 13 November 2002, the Supreme Court heard appeals by U.O.I. against Ganesh Metal Processors Industries regarding eligibility for excise duty exemptions. The Court set aside the High Court's judgment, holding that respondents were not entitled to Notification No. 1 of 1993 benefits because they had taken duty credit under rule 57A, thus failing to meet conditions of Notification No. 202 of 1988. The Court restored the writ petition to the High Court to decide the limited question of the validity of the proviso to Notification No. 202 of 1988, with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.