Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Cenvat Credit - it is impossible to maintain separate account and inventory of the inputs used in the manufacture of finished products and exempted product (waste) - the provisions of Rules 6(2) and 6(3) cannot be invoked as lex non cogit and impossibilio is a well settled legal principle - AT
Cenvat Credit - it is impossible to maintain separate account and inventory of the inputs used in the manufacture of finished products and exempted product (waste) - the provisions of Rules 6(2) and 6(3) cannot be invoked as lex non cogit and impossibilio is a well settled legal principle - AT
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