Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Cenvat Credit - since the process of converting cylinders into scrap does not result into manufacture, the appellant required to reverse the credit availed under sub-Rule (1) of Rule 16 of Central Excise Rules, 2002
Cenvat Credit - since the process of converting cylinders into scrap does not result into manufacture, the appellant required to reverse the credit availed under sub-Rule (1) of Rule 16 of Central Excise Rules, 2002
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