2019 (2) TMI 1419

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..... d is the admissibility of the cenvat credit in respect of outward GTA. 2. Ms. Ruhi Jhola, Ld. Counsel appearing on behalf of the appellant, at the outset, submits that the nature of sale is on FOR basis, therefore the freight element is included in the assessable value and excise duty was paid, therefore, as per the Board's Circular No. 1065/4/18-Cx dated 08.06.2018 credit is admissible. She subm .....

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..... he matter needs to be reconsidered by the adjudicating authority. Accordingly, the impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority who shall pass a fresh order after considering all the documents to be submitted by the appellant and after providing the sufficient opportunity of personal hearing. (Dictated and Pronounced in the open court)
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