Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
No duty was payable on free warranty replacement inputs where the value of warranty was already embedded in the final product and the cleared goods fell within the scope of inputs used for providing free warranty under Notification No. 3/2011-CE (NT). The Tribunal held that the appellant's differential treatment between removed inputs and manufactured goods did not justify a duty demand, and the demand was unsustainable. On debit notes raised for repair charges on damaged inputs, the Tribunal found no evidence that the inputs were not subsequently used in manufacture; in the absence of proof of non-use, CENVAT credit remained admissible and duty could not be demanded on that basis. The impugned order was set aside and the appeal allowed.
No duty was payable on free warranty replacement inputs where the value of warranty was already embedded in the final product and the cleared goods fell within the scope of inputs used for providing free warranty under Notification No. 3/2011-CE (NT). The Tribunal held that the appellant's differential treatment between removed inputs and manufactured goods did not justify a duty demand, and the demand was unsustainable. On debit notes raised for repair charges on damaged inputs, the Tribunal found no evidence that the inputs were not subsequently used in manufacture; in the absence of proof of non-use, CENVAT credit remained admissible and duty could not be demanded on that basis. The impugned order was set aside and the appeal allowed.
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