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2022 (3) TMI 500 - AT - Central ExciseRefund of CENVAT Credit - input services - outward GTA - the amount of CENVAT amount has been reversed - HELD THAT:- This Tribunal in M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] held that in a case where the sale is on FOR basis, freight is borne by the supplier of goods and the freight is inclusive in assessable value on which excise duty is paid, CENVAT credit is admissible. Therefore, if the above facts are satisfied then the appellant’s are entitled for the CENVAT credit on outward GTA. As regard the facts of the case, Adjudicating Authority should verify the fact that the price is inclusive of freight and the same was not charged separately. If the Adjudicating Authority is satisfied on the above condition, then the appellant shall be eligible for CENVAT credit and consequential refund. The appeals are allowed by way of remand to Adjudicating Authority for passing a fresh order.
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