Place of removal - valuation of goods - inclusion of recovered ...
Case Laws Central Excise
May 23, 2023
Place of removal - valuation of goods - inclusion of recovered freight charges from their EPD (Project Division) by way of debit notes, in the assessable value - In absence of any such evidence showing transportation of the goods to the premises of EPD Division, the entire premise on which the case is based has to fail on factual basis. - AT
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