Deduction of Cost of Transportation for Return Journey -regarding

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..... ce of Excisable Goods) Rules, 2000. 2. The clarification given for the Point of Doubt mentioned at Serial No. 2(b) of the said Circular stands modified as under: Old Sr.No. Point of Doubt Earlier Clarification Amended Clarification 2(b) If manufacturer/ transporter charges cost of transportation both for outward journey up to the point of delivery and return therefrom, whether the cost of t .....

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..... of delivery is only to be excluded. If the assessee is recovering an amount from the buyer towards the cost of return fare of the empty vehicle from the place of delivery, this amount will not be available as a deduction. Therefore, unless the assessee specifically mentions in invoice that the transportation charges do not include such charges for return journey of the vehicle, the deduction of t .....

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