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Excise Duty | Buyer-Funded Tool Cost Must Be Amortised; Extended Period Rejected: CESTAT Chennai

23 Sept 2026 · 3d agoBy CA Sandeep KanoiSource: TaxGuru

CESTAT holds buyer-funded tool and development costs amortisable, allows captive-use exemption and rejects extended limitation. The post Buyer-Funded Tool Cost Must Be Amortised; Extended Period Rejected: CESTAT Chennai appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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