TMI Blog2022 (9) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... , the cenvat credit in respect of outward transportation is admissible. Appeal allowed - decided in favor of appellant. - EXCISE Appeal No. 12504 of 2019-DB - FINAL ORDER NO. A/11146 / 2022 - Dated:- 20-9-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Saurabh Dixit, Advocate for the Appellant Shri Vijay G. Iyengar, Superintendent (AR) for the Respondent ORDER Shri Saurabh Dixit, learned Counsel appearing on behalf of the applicant submits that the issue involved is of admissibility of Cenvat credit in respect of outward GTA in case the sale is on FOR basis. He submits that in an identical case, in the appellant s own case, the issue has been decided in their favour vide Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed that the sale is on FOR basis. On the identical facts, in the appellant s own case, this Tribunal has decided the issue in hand vide Order No. A/10307/2022 dated 05.04.2022. The order is reproduced below:- 4. I have carefully considered the submission made by both the sides and perused the records. 5. As regard the fact that whether the sale is on FOR basis or otherwise it is clearly 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsequent to the Hon ble Supreme Court judgement in the case of Ultratech Cement Ltd., came to conclusion that in case of FOR sale, the cenvat credit on outward transportation is admissible. Therefore, as per the facts of the present case, the sale being FOR sale and freight is inclusive in the price of the goods and the same was not charged separately to the customers, the cenvat credit in respect of outward transportation is admissible. Accordingly, the impugned order is set aside. Appeal is allowed. 6. In view of the above Tribunal decision, which is in the appellant s own case on the identical facts, the issue is no longer res-integra. The appeal is allowed. (Dictated and pronounced in the open court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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