Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not fall within the description of either inputs or capital goods - credit not allowed - AT
CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not fall within the description of either inputs or capital goods - credit not allowed - AT
Note: It is a system-generated summary and is for quick reference only.