Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The appellant's refund claims were allowed by the CESTAT. For notification No.12/2012-C.E., the condition inserted later in 2015 was not applicable for the relevant period of March 2013, entitling the appellant to exemption. Regarding notification No.108/95-C.E., the belated production of the required certificate was a condonable procedural lapse, and the exemption was allowed as the goods were intended for the specified use. The Chartered Accountant's certificate was accepted as sufficient proof against unjust enrichment. The impugned order was set aside, and the appeal was allowed.
The appellant's refund claims were allowed by the CESTAT. For notification No.12/2012-C.E., the condition inserted later in 2015 was not applicable for the relevant period of March 2013, entitling the appellant to exemption. Regarding notification No.108/95-C.E., the belated production of the required certificate was a condonable procedural lapse, and the exemption was allowed as the goods were intended for the specified use. The Chartered Accountant's certificate was accepted as sufficient proof against unjust enrichment. The impugned order was set aside, and the appeal was allowed.
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