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1. CENVAT Credit - Storage loss - even if it is treated as transit loss, since the same is 0.5%, the Cenvat credit cannot be denied - AT

2. Remission of duty on loss of goods - cement and cement clinkers - it can be safely concluded that the shortage is due to transit loss - demand set aside - AT

3. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

4. Exemption notification - Concessional rate of duty - actual user condition - As the procedure set out in the 2001 Rules has not been followed, the appellant was not...

5. Remission of duty - storage loss and remission of excise duty leviable on 895 quintals of sugar beyond the permissible limit of 0.5 is not condonable - HC

6. ASSAM GST - Government specifies the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or...

7. Demand of VAT on the invisible loss of yarn emerging during manufacturing process - Assessing Officers were not justified in adopting uniform percentage as invisible...

8. Clandestine Removal of goods - Revenue cannot build its case based upon the theoretical percentage calculation of waste generated, without production of any evidence to...

9. Premium paid on redemption of debentures – capital expenditure vs revenue expenditure -actual premium paid upon the redemption of the debentures would have to be...

10. Disallowance of exemption claimed u/s 54F - nature of the property as residential in nature - It does not make difference whether the property has been shown as...