Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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CENVAT credit - fabrication of capital goods - in the absence of dispute of receipt of capital goods in the appellants' factory, their are duty paid character and use in the manufacture of final product, denial of substantive credit on the basis of alleged provision infractious cannot be upheld - AT
CENVAT credit - fabrication of capital goods - in the absence of dispute of receipt of capital goods in the appellants' factory, their are duty paid character and use in the manufacture of final product, denial of substantive credit on the basis of alleged provision infractious cannot be upheld - AT
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