Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of Central Excise duty - captive consumption - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - carbon dioxide may be an independent product mentioned in the central excise tariff but it was a product that arose in the manufacturing process and would only be seen as an efficient process for manufacture of beer - Not liable to duty - AT
Levy of Central Excise duty - captive consumption - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - carbon dioxide may be an independent product mentioned in the central excise tariff but it was a product that arose in the manufacturing process and would only be seen as an efficient process for manufacture of beer - Not liable to duty - AT
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