Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
CENVAT Credit - waste/by-product generated i.e. Aluminium dross during the manufacture of Aluminium products from Alumina in the appellant's factory which is sold by the appellant without payment of duty - exempt goods or not - The Tribunal allowed the appeal, holding that the appellant is not liable to pay excise duty on the clearance of "Aluminium dross" based on several grounds. - The order under challenge erred in applying Rule 6 of CCR, 2004 based on the rescinded circular, and the Commissioner (Appeals) failed to consider the implications of the Supreme Court's decision in Sucrose India (supra) and the Circular dated 07.07.2022.
CENVAT Credit - waste/by-product generated i.e. Aluminium dross during the manufacture of Aluminium products from Alumina in the appellant's factory which is sold by the appellant without payment of duty - exempt goods or not - The Tribunal allowed the appeal, holding that the appellant is not liable to pay excise duty on the clearance of "Aluminium dross" based on several grounds. - The order under challenge erred in applying Rule 6 of CCR, 2004 based on the rescinded circular, and the Commissioner (Appeals) failed to consider the implications of the Supreme Court's decision in Sucrose India (supra) and the Circular dated 07.07.2022.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
