Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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Reversal of Cenvat Credit - It is only in the provisions of Rule 6(6)(vii) of the Cenvat Credit Rules, which are to the effect that there would be no requirement of reversal of any amount in case of the goods cleared under the exemption to Mega Power Project, N/N. 6/2006 was not replaced with N/N. 12/2012 - This inadvertent mistake stands clarified by the Board - Demand set aside.
Reversal of Cenvat Credit - It is only in the provisions of Rule 6(6)(vii) of the Cenvat Credit Rules, which are to the effect that there would be no requirement of reversal of any amount in case of the goods cleared under the exemption to Mega Power Project, N/N. 6/2006 was not replaced with N/N. 12/2012 - This inadvertent mistake stands clarified by the Board - Demand set aside.
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