https://www.taxtmi.com/caselaws?id=337516 The Tribunal ruled in favor of the appellant, holding that transportation charges, even if recovered through debit notes and not detailed in the invoice, should not be disallowed as a deduction for excise duty calculation from the assessable value. The judgment clarified that the method of recovery, whether via invoice or debit notes, does not affect the allowability of deductions. This decision ensures a fair application of tax regulations regarding the inclusion of transportation charges in the assessable value for excise duty purposes. en-us Mon, 19 Dec 2016 00:00:00 +0530 Sat, 07 Jan 2017 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337516 The Tribunal ruled in favor of the appellant, holding that transportation charges, even if recovered through debit notes and not detailed in the invoice, should not be disallowed as a deduction for excise duty calculation from the assessable value. The judgment clarified that the method of recovery, whether via invoice or debit notes, does not affect the allowability of deductions. This decision ensures a fair application of tax regulations regarding the inclusion of transportation charges in the assessable value for excise duty purposes. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337516