https://www.taxtmi.com/caselaws?id=802366 CENVAT credit available on imported inputs is excluded from input cost when determining the excise assessable value of railway track maintenance machines. The credit benefit was transferred through an endorsement in a letter attached to the bill of entry, and certificates addressed the non-passing of duty incidence to the buyer. The manufacturer was entitled to a refund of excess excise duty. en-us Wed, 28 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802366 CENVAT credit available on imported inputs is excluded from input cost when determining the excise assessable value of railway track maintenance machines. The credit benefit was transferred through an endorsement in a letter attached to the bill of entry, and certificates addressed the non-passing of duty incidence to the buyer. The manufacturer was entitled to a refund of excess excise duty. Case-Laws Central Excise Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802366