https://www.taxtmi.com/caselaws?id=289975 Cenvat credit taken on inputs could not be added to the assessable value under section 4 of the Central Excise Act, 1944, because duty paid on inputs, once taken as credit, does not form part of the input cost for valuation. On refund, the assessee established through Chartered Accountant and Indian Railway certificates that the duty incidence had not been passed on to the buyer, so the claim was not barred by unjust enrichment. The finding was in favour of the assessee. en-us Fri, 22 Feb 2019 00:00:00 +0530 Wed, 02 Sep 2020 00:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289975 Cenvat credit taken on inputs could not be added to the assessable value under section 4 of the Central Excise Act, 1944, because duty paid on inputs, once taken as credit, does not form part of the input cost for valuation. On refund, the assessee established through Chartered Accountant and Indian Railway certificates that the duty incidence had not been passed on to the buyer, so the claim was not barred by unjust enrichment. The finding was in favour of the assessee. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289975