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    <title>2007 (7) TMI 540 - CESTAT, NEW DELHI</title>
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    <description>Eligibility of Cenvat credit on outward transportation turned on whether the disputed freight formed part of the goods&#039; assessable value. The tribunal noted that this was a factual question requiring verification on the record, and the availability of credit depended on that determination. As the existing record was insufficient to decide the issue conclusively, the impugned order was set aside and the matter was remanded for fresh adjudication on the freight-in-assessable-value question.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122938</link>
      <description>Eligibility of Cenvat credit on outward transportation turned on whether the disputed freight formed part of the goods&#039; assessable value. The tribunal noted that this was a factual question requiring verification on the record, and the availability of credit depended on that determination. As the existing record was insufficient to decide the issue conclusively, the impugned order was set aside and the matter was remanded for fresh adjudication on the freight-in-assessable-value question.</description>
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