https://www.taxtmi.com/caselaws?id=406275 The Tribunal remanded the case back to the original authority for a fresh examination based on a Board Circular issued in 2018. The decision emphasized the need to verify factual aspects such as the sale basis, inclusion of freight in the sale price, and duty payment on the freight amount. The Tribunal set aside the impugned order and disposed of the appeal by remanding the case for further review in line with the Board Circular, focusing on cenvat credit eligibility and legal interpretations. en-us Wed, 07 Apr 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406275 The Tribunal remanded the case back to the original authority for a fresh examination based on a Board Circular issued in 2018. The decision emphasized the need to verify factual aspects such as the sale basis, inclusion of freight in the sale price, and duty payment on the freight amount. The Tribunal set aside the impugned order and disposed of the appeal by remanding the case for further review in line with the Board Circular, focusing on cenvat credit eligibility and legal interpretations. Case-Laws Central Excise Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406275