Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
CENVAT Credit - use of intermediate goods (Neutral Filter Cake) as inputs - engaged in the production of dutiable as well as exempted product - the finding of fact that the input used is only minimal(1%) is not controverted - it is also beyond controversy that the said input has been treated as a separate final product and the duty thereon has been paid adjusting the duty paid as input - input allowable
CENVAT Credit - use of intermediate goods (Neutral Filter Cake) as inputs - engaged in the production of dutiable as well as exempted product - the finding of fact that the input used is only minimal(1%) is not controverted - it is also beyond controversy that the said input has been treated as a separate final product and the duty thereon has been paid adjusting the duty paid as input - input allowable
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