Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
CENVAT Credit - denied on the ground that no duty was payable by supplier - recipient of cenvat invoices along with the goods be expected to understand or anticipate how much duty was actually to be paid by the supplier and take credit accordingly, even CCR 2004 also provides for credit of duty paid and not credit of duty that should have been paid - no scope for the credit to be altered
CENVAT Credit - denied on the ground that no duty was payable by supplier - recipient of cenvat invoices along with the goods be expected to understand or anticipate how much duty was actually to be paid by the supplier and take credit accordingly, even CCR 2004 also provides for credit of duty paid and not credit of duty that should have been paid - no scope for the credit to be altered
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