https://www.taxtmi.com/caselaws?id=75180 CENVAT credit on outward transportation of final products from the factory to the buyer's premises is available only if the conditions in the governing Board circular are strictly satisfied, as recognised by the controlling High Court and Larger Bench rulings. The entitlement turns on factual compliance with those conditions. Where the record does not show prior examination of that compliance by the lower authorities, remand for fresh adjudication is proper. On that basis, the challenge to the credit issue failed and the remand was sustained for reconsideration after hearing the assessee. en-us Wed, 10 Jun 2009 00:00:00 +0530 Sun, 28 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75180 CENVAT credit on outward transportation of final products from the factory to the buyer's premises is available only if the conditions in the governing Board circular are strictly satisfied, as recognised by the controlling High Court and Larger Bench rulings. The entitlement turns on factual compliance with those conditions. Where the record does not show prior examination of that compliance by the lower authorities, remand for fresh adjudication is proper. On that basis, the challenge to the credit issue failed and the remand was sustained for reconsideration after hearing the assessee. Case-Laws Service Tax Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75180