https://www.taxtmi.com/caselaws?id=374633 Cenvat credit on outward transportation depended on whether the transportation charges formed part of the assessable value and whether excise duty had already been paid on that value. The claim was advanced on the basis of a Board circular, but the adjudicating authority had not examined the underlying factual position. As verification of the valuation and duty payment issue was necessary before a final determination, the matter was remanded for fresh decision after the facts were checked. en-us Thu, 13 Dec 2018 00:00:00 +0530 Wed, 06 Feb 2019 07:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374633 Cenvat credit on outward transportation depended on whether the transportation charges formed part of the assessable value and whether excise duty had already been paid on that value. The claim was advanced on the basis of a Board circular, but the adjudicating authority had not examined the underlying factual position. As verification of the valuation and duty payment issue was necessary before a final determination, the matter was remanded for fresh decision after the facts were checked. Case-Laws Central Excise Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374633