2022 (4) TMI 514

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..... sue involved is that whether the appellant is entitled for cenvat credit in respect of outward GTA. 2. Shri Saurabh Dixit appearing on behalf of the appellant submits that there is no dispute that the sale is on FOR basis, the freight is integral part of the value of the goods on which excise duty was charged. Therefore, the credit is admissible in the light of various judgements and he placed re .....

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..... evidences in form of C.A. Certificate, sample copy of invoices and purchase orders etc. in support of assessee's claim that the sale was on FOR/ customer's door delivery basis and freight was integral part of assessable value." In the Commissioner (Appeals) Order also Commissioner has recorded the said fact in para 5.3. "The respondent is in their grounds of appeal mainly contended that the pla .....

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..... ed 2019 (2) TMI 1487-CESTAT-AHD, which was upheld by the Hon'ble  Guarat High Court. As regard the reliance placed by the Learned Authorized Representative on the Hon'ble Supreme Court judgement in the case of Ultratech (supra), this Division Bench of this Tribunal in the case of Sanghi Industries and Ultratech has already considered the said judgement and after considering the said judgement .....

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