https://www.taxtmi.com/caselaws?id=178886 Additional evidence objection under Rule 46A failed because the RG-23 register copies had already been filed before the Assessing Officer and were not produced for the first time at appellate stage. Excise duty liability adjusted through CENVAT credit before the due date of filing the return was treated as payment for section 43B purposes, supported by the register entries and tax audit report. On that basis, deduction was allowable and no disallowance was warranted. The assessee's relief was sustained on both procedural and substantive grounds. en-us Mon, 26 Dec 2011 00:00:00 +0530 Mon, 15 Feb 2016 18:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178886 Additional evidence objection under Rule 46A failed because the RG-23 register copies had already been filed before the Assessing Officer and were not produced for the first time at appellate stage. Excise duty liability adjusted through CENVAT credit before the due date of filing the return was treated as payment for section 43B purposes, supported by the register entries and tax audit report. On that basis, deduction was allowable and no disallowance was warranted. The assessee's relief was sustained on both procedural and substantive grounds. Case-Laws Income Tax Mon, 26 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178886