Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
CENVAT Credit - though the tools and moulds purchased by them were continue in use for manufacture of excisable automobile components however same has been shown as sold on record on VAT-able invoice issued - The tribunal held that the appellant is entitled to avail Cenvat credit on the tools and moulds as they were not physically removed from their factory. Therefore, the impugned order demanding central excise duty from the appellant is set aside, and the appeal is allowed.
CENVAT Credit - though the tools and moulds purchased by them were continue in use for manufacture of excisable automobile components however same has been shown as sold on record on VAT-able invoice issued - The tribunal held that the appellant is entitled to avail Cenvat credit on the tools and moulds as they were not physically removed from their factory. Therefore, the impugned order demanding central excise duty from the appellant is set aside, and the appeal is allowed.
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