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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Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those exclusively used for dutiable goods. They find in favor of the appellant on this issue. - Regarding the prospective applicability of Notification No. 13/2016-CE (NT), the CESTAT determines that the amendment to Rule 6(3A) should have retrospective effect, supporting the appellant's argument. - The Tribunal also agrees with the appellant on the treatment of LPG & SKO as by-products, finding no reversal required for these items.
Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those exclusively used for dutiable goods. They find in favor of the appellant on this issue. - Regarding the prospective applicability of Notification No. 13/2016-CE (NT), the CESTAT determines that the amendment to Rule 6(3A) should have retrospective effect, supporting the appellant's argument. - The Tribunal also agrees with the appellant on the treatment of LPG & SKO as by-products, finding no reversal required for these items.
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