Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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CENVAT Credit - capital goods or not - lightings, equipments and fixtures falling under Chapter 85 and 94 - denial of Cenvat Credit on the ground that it is not used in relation to manufacture of the final product - From the reading of the definition of inputs with effect from 01.04.2011, all Goods used in the factory of the manufacturer are admissible inputs. - Credit allowed - AT
CENVAT Credit - capital goods or not - lightings, equipments and fixtures falling under Chapter 85 and 94 - denial of Cenvat Credit on the ground that it is not used in relation to manufacture of the final product - From the reading of the definition of inputs with effect from 01.04.2011, all Goods used in the factory of the manufacturer are admissible inputs. - Credit allowed - AT
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