TMI Blog2015 (10) TMI 2536X X X X Extracts X X X X X X X X Extracts X X X X ..... e of goods supplied by them to their buyers which is one of the conditions stipulated in the C.B.E. & C. Circular No. 97/8/2007, dated 23-8-2007 to be complied with by the assessee to avail the Cenvat credit on outward transportation service. Therefore, authorities below have rightly held that appellant is not entitled to Cenvat credit. - Decided against the appellant - E/1065/2012-EX(SM) - Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 2011. Matter was adjudicated. Both the lower authorities denied the Cenvat credit. Consequently demand of duty was confirmed along with interest and penalty of ₹ 22,000/- was also imposed on the appellant under Rule 15. Aggrieved from the said order, appellant is before me. 3. The learned Counsel for the appellant submits that in this case appellant has to supply the goods at buyers pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the assessable value (B) ownership of the goods remained with the assessee and (C) insurance charges, etc. shall be borne by the assessee. 7. Admittedly in this case, appellant has not included transportation charges in the assessable value of goods supplied by them to their buyers. Therefore, authorities below have rightly held that appellant is not entitled to Cenvat credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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