https://www.taxtmi.com/caselaws?id=151947 Reversal of common-input credit attributable to exempted clearances before removal of the goods was treated as non-availment for exemption purposes, so the exemption denial, demand, and penalty were set aside. Handling charges recovered from buyers had to be factually segregated to determine whether they represented loading, unloading, freight, or transit insurance; because that characterisation was not properly examined on the evidence, the valuation demand was set aside and the matter remanded for fresh decision. en-us Fri, 21 Aug 2009 00:00:00 +0530 Wed, 14 Jun 2017 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151947 Reversal of common-input credit attributable to exempted clearances before removal of the goods was treated as non-availment for exemption purposes, so the exemption denial, demand, and penalty were set aside. Handling charges recovered from buyers had to be factually segregated to determine whether they represented loading, unloading, freight, or transit insurance; because that characterisation was not properly examined on the evidence, the valuation demand was set aside and the matter remanded for fresh decision. Case-Laws Central Excise Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151947