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2017 (1) TMI 596 - AT - Central ExciseValuation - the differential excise duty was demanded on the amount of transportation only on the ground that the same was not mentioned in the invoice whereas the transportation was recovered through debit notes - whether transportation charges incurred towards the supply of their excisable goods to be included in assessable value? Held that: - though as per the procedure, the amount of transportation should be shown in the invoice however the objective of showing in the invoices to identify the amount of transportation for allowing the deduction thereof. Therefore whether it is shown on the invoice or if it is recovered by way of debit notes, in our view both are one and the same - Merely because the transportation was recovered by way of debit note, the same should not be disallowed as deduction for the purpose of charging the duty from the assessable value - transportation not chargeable to duty - appeal allowed - decided in favor of appellant.
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