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Sona Wires Pvt. Ltd. Versus Commissioner Of Central Excise, Raipur

2015 (10) TMI 2536 - CESTAT NEW DELHI

Cenvat credit - outward goods transportation service - goods sold to the buyers on the price agreed between them and delivery of goods being given at the buyers place - Held that:- appellant has not included transportation charges in the assessable v .....

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efore, authorities below have rightly held that appellant is not entitled to Cenvat credit. - Decided against the appellant - E/1065/2012-EX(SM) - Final Order No. A/53121/2015-EX(SM) - Dated:- 7-10-2015 - Shri Ashok Jindal, Member (J) Ms. Priyanka Go .....

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facts of the case are that appellant is selling the goods to the buyers on the price agreed between them and delivery of goods being given at the buyers place. It is admitted fact that transportation charges are not a part of the value of goods sold .....

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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 t .....

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have rightly taken the credit. 4. On the other hand, the learned AR opposed the contention of learned Counsel and submits that appellant has not complied with the conditions of the above cited circular as transportation are not the integral par .....

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