2009 (10) TMI 403

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..... ed on FOR basis and the payment made towards freight is part of sale price of the goods. In the light of Board’s Circular dated 23-8-2007 and decision of the Hon’ble Punjab & Haryana High Court in the case of Ambuja Cements Ltd. v. Union of India reported in 2009 -TMI - 32932 - PUNJAB & HARYANA HIGH COURT, held that- the impugned order is set aside and the matter is remanded to the adjudicating au .....

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..... d in the manufacture of PVC pipes and the goods are being cleared on FOR basis and the payment made towards freight is part of sale price of the goods. Therefore, in view of the Board's Circular dated 23-8-2007 and in view of the decision of the Hon'ble Punjab Haryana High Court in the case of Ambuja Cements Ltd. v. Union of India reported in 2009 (14) S.T.R. 3 (P H) = 2009 (236) E.L.T. 43 .....

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..... denied. 5. I find that Hon'ble Punjab Haryana High Court in the case of Ambuja Cements Ltd. (supra) held that in case the goods are on FOR and freight charges forming part of value of excisable goods and in view of the Board's Cir cular dated 23-8-2007, the credit is admissible. The present case whether the appellants fulfilled the condition imposed under the Board's Circular and whether th .....

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