Depreciation allowable up to the date of payment of import duty

Anjaleem Enterprise P Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Introduction: The case of Anjaleem Enterprise P Ltd Vs C.C.E. & S.T. at CESTAT Ahmedabad revolves around the violation of the Tribunal’s directions by lower authorities. The Tribunal’s explicit order regarding the period for allowing depreciation was disregarded by both the Lower Adjudicating authority and the Commissioner (Appeals). This article delves into the intricacies of the case, highlighting the disregard for the Tribunal’s remand order and its implications on duty calculation. Detailed Analysis: Th...