https://www.taxtmi.com/caselaws?id=47372 Where deduction from assessable value is claimed for freight and rent on containers, the claimant must substantiate the quantum with reliable records. The admissibility of such deductions was not disputed, but the extent of the abatement had to be proved through books of accounts, invoices, certificates and other supporting material. In the absence of evidence showing how container rent was computed, when it became chargeable, the applicable rate, or whether it was reflected in invoices, the full claim could not be accepted. Likewise, unsupported freight claims, including on ex-factory and depot sales, required fresh determination of the allowable abatement in accordance with law. en-us Wed, 27 Jul 2005 00:00:00 +0530 Sat, 14 Jun 2014 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47372 Where deduction from assessable value is claimed for freight and rent on containers, the claimant must substantiate the quantum with reliable records. The admissibility of such deductions was not disputed, but the extent of the abatement had to be proved through books of accounts, invoices, certificates and other supporting material. In the absence of evidence showing how container rent was computed, when it became chargeable, the applicable rate, or whether it was reflected in invoices, the full claim could not be accepted. Likewise, unsupported freight claims, including on ex-factory and depot sales, required fresh determination of the allowable abatement in accordance with law. Case-Laws Central Excise Wed, 27 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47372