TMI Blog2022 (4) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... f the price of the goods on which the excise duty was discharged. In this fact the appellant is entitled for cenvat credit as held by this Tribunal in the case of M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [ 2019 (2) TMI 1488 - CESTAT AHMEDABAD] and M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [ 2019 (2) TMI 1487 - CESTAT AHMEDABAD] , where it was held that as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EMBER (JUDICIAL) Shri Saurabh Dixit (Advocate) for the Appellant Shri Dinesh Prithani, Authorised Representative for the Respondent ORDER The issue 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early coming out from Order in original as well as from Order in Appeal. The relevant para of the order in original is reproduced below: I find that there are sufficient 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. In this fact the appellant is entitled for cenvat credit as held by this Tribunal in the case of Sanghi Industries Ltd. 2019 (2) TMI 1488-CESTAT-AHD and Ultratech Cement Limited 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 Ultrate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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