Cenvat credit on outward transportation required factual verification of assessable value inclusion before final determination.

Cenvat credit on outward transportation depended on whether the transportation charges formed part of the assessable value and whether excise duty had already been paid on that value. The claim was advanced on the basis of a Board circular, but the adjudicating authority had not examined the underlying factual position. As verification of the valuation and duty payment issue was necessary before a final determination, the matter was remanded for fresh decision after the facts were checked.

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Issues: Whether the matter concerning Cenvat credit on outward transportation required remand for verification of whether transportation charges were included in the assessable value and duty had been paid on such value.

Analysis: The claim for credit rested on the assertion that transportation cost had formed part of the assessable value and excise duty had been discharged on that included value, with reliance placed on the Board circular. The relevant factual aspect had not been examined by the adjudicating authority, and both sides accepted that verification was necessary before a final determination could be made.

Conclusion: The matter was remanded to the adjudicating authority for fresh decision after verifying the factual position.

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