Encyclopaedia Brittanica. Reference was also made to an internal circular of Formica dated 29-8-1977 which referred to the plastic flow of the resin
explains that the Head Office of the SBI issued an internal Circular asking the branches to utilize cenvat credit for the period October ... payment of tax. The pleas that the SBI has issued an internal circular, (a copy of which is not made available), that
said authority took the stand that by virtue of an
internal Circular dated 25/7/2003(Ext.R1), it had been clarified
that
been rightly availed by the appellants in terms of Boards Circular No. 97/8/2007-S.T. dated 23.8.2007 vide which the following three ... with them till it safely reaches the customers doorstep (Refers Internal Circular dated 10.4.2011);
(ii) The appellants have an open insurance policy with
been rightly availed by the appellants in terms of Boards Circular No. 97/8/2007-S.T. dated 23.8.2007 vide which the following three ... with them till it safely reaches the customers doorstep (Refers Internal Circular dated 10.4.2011);
(ii) The appellants have an open insurance policy with
dated 28.09.2012 and based on that decision, BSNL issued internal Circular that the cenvat credit on the impugned items has been held to be admissible
authority has not followed the same by taking note of one internal circular of the appellant company which is to the effect that
price fixed under APM, the appellants received Product Rate Advices (Internal Price Circulars) which showed the breakup of the ex-storage price and the duty
service. Therefore, the said master
circular does not supersede the circular dated 3.1.2007. More
in the Master Circular dated 23.8.2007, there is no mention ... master
circular supersedes the earlier circulars. The Hon‟ble High
Court had concluded that the circular dated 23.8.2007 makes it
explicit that all circulars, instructions
issued by the Chartered Accountant. The Learned Counsel invited our attention to circular date December 3,1983 issued by Government of India, Ministry of Finance ... pursuance of the Supreme court judgment in Bombay Tyres International. The circular, inter alia, recites that in respect of deductions like equalized freight/average freight