Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
When the use of capital goods for manufacture of refined vegetable oil from canola vegetable oil, a dutiable by-product also emerges, cenvat credit cannot be denied in respect of the capital goods on the ground that the main product - refined vegetable oil was fully exempted from duty - AT
When the use of capital goods for manufacture of refined vegetable oil from canola vegetable oil, a dutiable by-product also emerges, cenvat credit cannot be denied in respect of the capital goods on the ground that the main product - refined vegetable oil was fully exempted from duty - AT
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