https://www.taxtmi.com/caselaws?id=354791 CENVAT credit on outward transportation for delivery of finished goods may be admissible where the goods are sold on FOR basis and ownership and risk remain with the assessee until delivery at the buyer's premises. The record here was found insufficiently examined to confirm whether the supporting documents established that factual foundation, so the lower authorities had not properly tested the applicability of the cited decisions and Board circular. The matter was therefore remitted for fresh scrutiny of the documents and a reconsidered decision on eligibility in light of the settled legal position. en-us Thu, 23 Nov 2017 00:00:00 +0530 Mon, 05 Feb 2018 07:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354791 CENVAT credit on outward transportation for delivery of finished goods may be admissible where the goods are sold on FOR basis and ownership and risk remain with the assessee until delivery at the buyer's premises. The record here was found insufficiently examined to confirm whether the supporting documents established that factual foundation, so the lower authorities had not properly tested the applicability of the cited decisions and Board circular. The matter was therefore remitted for fresh scrutiny of the documents and a reconsidered decision on eligibility in light of the settled legal position. Case-Laws Central Excise Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354791