Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Cenvat credit - Rule 16 of Central Excise Rules 2001/2002 - it is found that on 07.12.2005, the Appellant had received the rejected quantity of 577.11 MT at 23.45 hrs whereas the same was shown to have been cleared on the same day at 20.55 hrs. This leads to support the case of the Revenue and the Appellant could not rebut the charges of non-receipt by adducing sufficient evidences. - AT
Cenvat credit - Rule 16 of Central Excise Rules 2001/2002 - it is found that on 07.12.2005, the Appellant had received the rejected quantity of 577.11 MT at 23.45 hrs whereas the same was shown to have been cleared on the same day at 20.55 hrs. This leads to support the case of the Revenue and the Appellant could not rebut the charges of non-receipt by adducing sufficient evidences. - AT
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