Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Process amounting to manufacture or not - Availing Cenvat Credit - whether the activities of opening the imported stock, inspection of the same, quality checks and repacking with affixture of sticker amounts to ‘manufacture’ within the meaning of Section 2 (f) (iii) of the Central Excise Act, 1944? - Held Yes - AT
Process amounting to manufacture or not - Availing Cenvat Credit - whether the activities of opening the imported stock, inspection of the same, quality checks and repacking with affixture of sticker amounts to ‘manufacture’ within the meaning of Section 2 (f) (iii) of the Central Excise Act, 1944? - Held Yes - AT
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