Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Denial of Cenvat credit on moulds - whether moulds are in possession of the appellant? - Since, moulds, in this case, have not been removed from the factory by the appellant; denial of cenvat benefit by the authorities below is not justified. Further, ownership or control of capital goods by the assessee is not a decisive factor for determination of eligibility to Cenvat credit. - AT
Denial of Cenvat credit on moulds - whether moulds are in possession of the appellant? - Since, moulds, in this case, have not been removed from the factory by the appellant; denial of cenvat benefit by the authorities below is not justified. Further, ownership or control of capital goods by the assessee is not a decisive factor for determination of eligibility to Cenvat credit. - AT
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