https://www.taxtmi.com/caselaws?id=256695 The Tribunal allowed the appeals, ruling in favor of the appellants on all primary issues. It held that the self-credit of Central Excise duty was correctly claimed under Notification No.56/2002-CE due to ownership retention until delivery. Additionally, transport charges were deemed includible in the assessable value based on ownership transfer points. The Tribunal found the extended period invocation invalid, emphasizing the necessity of specific actions to trigger it. As the appellants succeeded on merits, the time bar issue was deemed unnecessary, resulting in the appeals being allowed. en-us Wed, 22 Oct 2014 00:00:00 +0530 Mon, 08 Feb 2016 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256695 The Tribunal allowed the appeals, ruling in favor of the appellants on all primary issues. It held that the self-credit of Central Excise duty was correctly claimed under Notification No.56/2002-CE due to ownership retention until delivery. Additionally, transport charges were deemed includible in the assessable value based on ownership transfer points. The Tribunal found the extended period invocation invalid, emphasizing the necessity of specific actions to trigger it. As the appellants succeeded on merits, the time bar issue was deemed unnecessary, resulting in the appeals being allowed. Case-Laws Central Excise Wed, 22 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256695