Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Cenvat Credit - export of tractors - duty was paid on captive consumption of parts where the parts were exempted unconditionally - it is not possible to accept the arguments of Mr. Sridharan that the exemption is not absolute but conditional. - decided against the assessee. - HC
Cenvat Credit - export of tractors - duty was paid on captive consumption of parts where the parts were exempted unconditionally - it is not possible to accept the arguments of Mr. Sridharan that the exemption is not absolute but conditional. - decided against the assessee. - HC
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