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TMI Blog2016 (12) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... er Mr. Anil Choudhary : The appellant is in appeal against order in appeal dated 8/12/14 by which the disallowance of Cenvat credit on outward transport of finished goods have been disallowed. 2. The brief facts are that the appellant is a manufacturer of asbestos products and availed Cenvat credit on inputs and input services. The appellant sells its finished goods at uniform prices to purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed demand relating to the period July,2011 and November, 2011, totaling Rs. 36,59,870/- was confirmed with interest and further penalty of Rs. 3,50,000/- was imposed under Rule 15 (1) of CCR, 2004. The Additional Commissioner observed that the it is appellant's own submission vide their letter dated 30/8/12 that they are effecting factory gate sale from April, 2010 onwards and the place of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale value which includes freight. He takes me through sample copy of invoices, annexed to the appeal paper book, and demonstrates that freight have not been separately charged and the same formed part of the sale value. Only in the internal column, actual freight have been shown in the invoices. He further demonstrates from the lorry receipts or GR that the goods have been dispatched freight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further urged that the ld. Commissioner (Appeals) have erred in observing that freight charges are not included in the transaction value, for payment of duty, and further, the same have been charged separately in the invoices. Accordingly, he prays for allowing the appeal with consequential benefits. 5. The ld.A.R. for revenue relies on the impugned order. He further states that the documents li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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