Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
CENVAT Credit - capital goods - Immovable Property or not - fabrication and setting up of entire paint shop - The case involved the appellant's availing of CENVAT credit on materials used in erecting a paint shop in their factory. The department contended that the paint shop, being immovable property, was not eligible for credit. However, the tribunal ruled in favor of the appellant, stating that the items used for setting up the paint shop qualified as capital goods eligible for credit. It emphasized the relevance of specific tariff headings and previous cases supporting the eligibility of credit on such items. Additionally, the tribunal rejected the department's invocation of the extended period, finding no evidence of suppression of facts by the appellant.
CENVAT Credit - capital goods - Immovable Property or not - fabrication and setting up of entire paint shop - The case involved the appellant's availing of CENVAT credit on materials used in erecting a paint shop in their factory. The department contended that the paint shop, being immovable property, was not eligible for credit. However, the tribunal ruled in favor of the appellant, stating that the items used for setting up the paint shop qualified as capital goods eligible for credit. It emphasized the relevance of specific tariff headings and previous cases supporting the eligibility of credit on such items. Additionally, the tribunal rejected the department's invocation of the extended period, finding no evidence of suppression of facts by the appellant.
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