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2018 (2) TMI 790

Valuation - includibility - freight element - Held that: - the goods were cleared on ex factory basis and no central excise duty has been paid on the freight element - From the order of the adjudicating authority, it is evident that it has applied the Board circular dated 23.8.2007 incorrectly because on one hand there is a finding given that the goods have been cleared on ex factory basis and on the other it has proceeded to examine the three conditions in the said circular which relate only wh .....

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encing admissibly of credit to the satisfaction of the Department in light of the judgment in the case of Gujarat Ambuja Cements Ltd.-2007 (6) STR 249 (Tri.-Del.). The show cause notice was issued raising a demand of ₹ 5,77,959/- along with interest and proposing penalty under Rule 15 of Cenvat Credit Rules, 2004 (CCR). The matter was adjudicated and the adjudicating authority confirmed the demand along with interest and imposed penalty of ₹ 1.50 lakh under Rule 15 of Cenvat Credit R .....

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dings. So, in the interest of justice, the instant case is to be remitted back to the Adjudicating Authority for limited purpose viz. to mention the numbers an date of invoices and Purchase orders as mentioned in his findings given in para 11 of Order-in-Original. The appellant is also directed to produce the relevant records to prove his claim before the Adjudicating authority. Aggrieved from the same, the appellant has filed this appeal. 2. Ld. Advocate for the appellant submits that the facts .....

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pose of central excise was not brought to the notice of the adjudicating authority as well as to the Commissioner (Appeals) at any stage. He relied upon the judgments in the case of Palco Metals Ltd. Vs. CCE, Ahmedabad-2012 (280) ELT 299(Tri.-Ahmd.), CCE, Kolkata-VI Vs. Vesuvious India Limited Vs. CCE-2014 (34) STR 26 (Kol.) and Gujarat Ambuja Cements Ltd.-2009 ( 236) ELT 431 (P&H) to contend that the inputs credit of service tax can be availed where the freight has been included in the asse .....

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