Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Excess utilisation of CENVAT credit beyond the limit of 20% - Utilisation of CENVAT credit in excess of 20% could be a procedural infraction but definitely not an evasion of tax which is the requirement for imposition of equivalent amount of penalty. - AT
Excess utilisation of CENVAT credit beyond the limit of 20% - Utilisation of CENVAT credit in excess of 20% could be a procedural infraction but definitely not an evasion of tax which is the requirement for imposition of equivalent amount of penalty. - AT
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