TMI Blog2022 (11) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant before him in the impugned order. The case needs to be reconsidered by the Commissioner (Appeals) to decide the appeal a fresh after considering the said documents and vital facts - Appeal allowed by way of remand. - Excise Appeal No. 10274 of 2020-DB - Final Order No. A/11382/2022 - Dated:- 15-11-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri. Jigar Shah, Advocate for the Appellant Shri. Dharmendra Kanjani, Authorised Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 15-11-2019 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue is settled in favour of the Appellant in their own case vide judgment of this Hon ble Tribunal reported at M/s Sanghi Industries Ltd. Vs. CCE, Kutch- 2019 (2) TMI -1488- CESTAT, Ahmedabad. The Appeal filed by the revenue against the said judgment has been dismissed and the issue is decided in favour of appellant vide dated 23.01.2020 passed by the Hon ble Gujarat High Court. Thus the issue is squarely covered in favour of the appellant, hence, the impugned order deserves to be set aside. 3.1. He submits that price charged by the Appellant from the customers is inclusive of freight charges for transportation of final products from factory/ depot to customer s premises. Appellant are paying central excise duty at specific rate on ad-va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18(363)ELT 486 (Tri. Hyd) Alumeco India Extrusion Ltd. Vs. CCE, Hyderabad-I 5. After considering the submissions of both the sides and perusal of the records, we find that in earlier matter of Appellant s own case this tribunal after considering the documents i.e copy of invoices, purchase order and Chartered Accountant certificate decided the eligibility of cenvat credit of service tax paid on outward freight. However in the present matter also appellant has come forward with the documents /details i.e copy of purchase order, copies of invoices, copy of agreements, copy consignment notes, copy of certificate of chartered accountant. In view of the facts of the case and in the light of the Board s Circulars and judgments relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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