Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE, chose to pay the duty on the job worked goods - the issue is not res integra and appellant are entitled for the Cenvat Credit of duty paid by the job worker. - AT
CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE, chose to pay the duty on the job worked goods - the issue is not res integra and appellant are entitled for the Cenvat Credit of duty paid by the job worker. - AT
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