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    July 27, 2026   Case Laws Income Tax
    Section 54F residential-house exemption can include pre-transfer land cost and survive procedural non-deposit when construction is timely completed.
    July 27, 2026   Case Laws Income Tax
    Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
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    July 27, 2026   Case Laws Income Tax
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    July 27, 2026   Case Laws Customs
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    July 27, 2026   Case Laws Customs
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    July 27, 2026   Case Laws Customs
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    July 27, 2026   Case Laws SEBI
    Alternative remedies under stock-exchange bye-laws barred writ review of contractual shareholding and Demat-account disputes.
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    Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability.
    July 27, 2026   Case Laws Central Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
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    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
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    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    July 25, 2026   Notifications DGFT
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
    July 25, 2026   Notifications Money Laundering
    Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are met.
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.
    July 25, 2026   Circulars Customs
    Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.
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    Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.

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      Home› Highlights › Central Excise › 2017 › March, 2017 › This
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      Central Excise

      No doubt, the railway yard was definitely used for handling coal...

      Railway yard outside factory is not "capital goods" u/r 2 (1A) of Cenvat Credit Rules 2004; no Cenvat credit.

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      Central ExciseMarch 8, 2017Case LawsAT
      No doubt, the railway yard was definitely used for handling coal which is essential to the manufacturing process, nonetheless as, the same is outside the factory premises, it cannot come within the ambit of eligible "capital goods" for the purpose of Rule 2 (1A) of Cenvat Credit Rules, 2004. - AT
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