TMI Blog2016 (5) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... in appellant’s own case, the matter was decided in their favour based on examination on factual evidence by the Commissioner (Appeals), I find that the impugned order cannot be sustained. - Decided in favour of appellant - Excise Appeal No.50049/2015 - Final Order No.51918/2016 - Dated:- 24-5-2016 - Shri B. Ravichandran, Member (Technical) Shri Rajesh Gupta, CA Advocate for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by this order, the appellant filed this appeal. 2. Ld. Consultant appearing on behalf of the appellants submitted that as evident from the purchase order received from the various customers, the transactions are on FOR destination basis. The invoices raised for the final products are on the basis of FOR destination basis, which includes insurance, transportation and incidental cost, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36) ELT 431, Hon ble Gujarat High Court s decision in the case of Guardian Plasticote Ltd. - 2011 (273) ELT 189 and Karnataka High Court s decision in the case of Madras Cements Ltd. - 2015 (40) STR 645 (Karnataka). 3. Ld. AR contested the submissions made by the appellant and stated that the reliance placed by the Commissioner (Appeals) on the decision of Kolkata High Court in Vesuviou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AP). 5. The Tribunal in the case of Bajaj Hindustan - 2015 (40) STR 281 (Tribunal-Delhi) held that when the cost of transportation and insurance is borne by the assessee, he was the owner of the goods till it reaches the premises of the buyer and the credit on outward transportation service is rightly eligible. The Hon ble Karnataka High Court in the case of Madras Cements Ltd. (supra) e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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