https://www.taxtmi.com/caselaws?id=282893 The Tribunal allowed the appeals regarding the refund of education cess, affirming the appellant's eligibility for a refund once the excise duty was exempted, as per the SC decision in SRD Nutrients Pvt. Ltd. v. CCE, Guwahati. However, it dismissed the appeals concerning the inclusion of freight in the assessable value, ruling that freight costs should not be included after goods are removed from the factory, following the SC precedent in CCE, Nagpur v. Ispat Industries Ltd. Consequently, the appellant's claim for freight inclusion was unsustainable. en-us Wed, 07 Mar 2018 00:00:00 +0530 Thu, 14 Nov 2024 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282893 The Tribunal allowed the appeals regarding the refund of education cess, affirming the appellant's eligibility for a refund once the excise duty was exempted, as per the SC decision in SRD Nutrients Pvt. Ltd. v. CCE, Guwahati. However, it dismissed the appeals concerning the inclusion of freight in the assessable value, ruling that freight costs should not be included after goods are removed from the factory, following the SC precedent in CCE, Nagpur v. Ispat Industries Ltd. Consequently, the appellant's claim for freight inclusion was unsustainable. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282893