Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Cenvat credit - reversal of credit - since, the appellant had no intention to manufacture slag, the same, should not be considered as excisable goods. Since the slag seized to the excisable goods, the question of dutibility or exemption does not arise. - AT
Cenvat credit - reversal of credit - since, the appellant had no intention to manufacture slag, the same, should not be considered as excisable goods. Since the slag seized to the excisable goods, the question of dutibility or exemption does not arise. - AT
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