https://www.taxtmi.com/caselaws?id=265095 Plastic pallets manufactured and used captively within the factory for handling inputs and finished goods were covered by Notification No. 67/95-CE because the captive use was in or in relation to manufacture of the final products. Cenvat credit on duty-paid inputs was not required to be reversed merely because the supplier later compensated defective material through debit notes, since the inputs had been validly received and credited. Freight recovered separately from buyers was not includible in assessable value where it did not form part of the price at the place of removal. On these substantive issues, the demand, interest, and penalty were unsustainable. en-us Tue, 15 Sep 2015 00:00:00 +0530 Tue, 06 Oct 2015 06:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265095 Plastic pallets manufactured and used captively within the factory for handling inputs and finished goods were covered by Notification No. 67/95-CE because the captive use was in or in relation to manufacture of the final products. Cenvat credit on duty-paid inputs was not required to be reversed merely because the supplier later compensated defective material through debit notes, since the inputs had been validly received and credited. Freight recovered separately from buyers was not includible in assessable value where it did not form part of the price at the place of removal. On these substantive issues, the demand, interest, and penalty were unsustainable. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265095