https://www.taxtmi.com/caselaws?id=51430 Input credit reversed at the time of job-work clearance was not subject to any further demand under Rule 57CC, because the reversal had already been made and accepted by the department. Freight and insurance shown separately in invoices were also excluded from assessable value where the sale price was ex-factory and the sale was complete at the factory gate, making the buyer's premises not the place of removal. The commentary notes that both the credit-reversal and valuation issues were resolved in favour of the assessee on these facts. en-us Thu, 03 Oct 2002 00:00:00 +0530 Fri, 24 Sep 2010 17:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51430 Input credit reversed at the time of job-work clearance was not subject to any further demand under Rule 57CC, because the reversal had already been made and accepted by the department. Freight and insurance shown separately in invoices were also excluded from assessable value where the sale price was ex-factory and the sale was complete at the factory gate, making the buyer's premises not the place of removal. The commentary notes that both the credit-reversal and valuation issues were resolved in favour of the assessee on these facts. Case-Laws Central Excise Thu, 03 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51430