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Central Excise - Highlights / Catch Notes

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CENVAT Credit - ITC on Outward Transportation - ...


CENVAT Credit Allowed for Input Tax Credit on Outward Transport Costs as Freight Included in Assessable Value.

July 16, 2019

Case Laws     Central Excise     AT

CENVAT Credit - ITC on Outward Transportation - letters/certificates have been obtained from the purchasers of the goods showing that the purchasers have not paid any freight charges separately which strongly implies that the appellants have borne the freight charges and have included it in the assessable value on which Excise Duty has been discharged by them - input allowable

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