Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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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