2015 (3) TMI 339

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ‘Total assessable value including transport charges’. The Adjudicating authority also examined the Purchase Order No.9991, dated 19.07.2011 produced by the assessee, which includes the basic price [excluding VAT per quintal]. The Board Circular stipulates that the freight charges were an integral part of the price of the goods. The Adjudicating authority rejected the contention of the applicant on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erusal of the records, we find that the applicant is engaged in the manufacture of Sugar, Molasses, Denatured Spirit, Denatured Anhydrous Alcohol, Rectified Spirit etc. The Adjudicating authority denied Cenvat credit on GTA service on the ground that the GTA service was rendered from factory gate to the customers premises. The learned Counsel for the applicant submits that the freight was include .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r No.9991, dated 19.07.2011 produced by the assessee, which includes the basic price [excluding VAT per quintal]. The Board Circular stipulates that the freight charges were an integral part of the price of the goods. The Adjudicating authority rejected the contention of the applicant on the ground that they have not produced the Tender copy. Prima facie, we find from the invoice and purchase orde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X