Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
The cenvat credit of Central Excise duty paid on cement is not available to the appellant, owing to the fact that the same cannot be considered as input for manufacture/production of the final product. - AT
The cenvat credit of Central Excise duty paid on cement is not available to the appellant, owing to the fact that the same cannot be considered as input for manufacture/production of the final product. - AT
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