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2017 (12) TMI 1533 - AT - Central ExciseCENVAT credit - includibility - whether the freight insurance collected by the appellant separately over and above the invoice value by raising the commercial invoice is includible in the assessable value of the excisable goods? - Held that: - the purpose of showing freight separately in the invoice is only to show the actual amount of freight. However freight per say is not includible in the assessable value - Merely because the transportation charges are not mentioned in the excise invoice, the same cannot be charged to excise duty - appeal allowed - decided in favor of appellant.
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