Dispute over Cenvat credit on transportation charges: Appellant seeks remand for verification

The case involved a dispute regarding Cenvat credit on outward transportation. The appellant argued that transportation charges were included in the assessable value and paid excise duty accordingly, making the credit admissible. They requested a remand for verification by the adjudication authority, which the Revenue did not oppose. The Member (Judicial) agreed that verification was necessary and allowed the appeals for remand.

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Issues involved: Cenvat credit on outward transportation.

Analysis:
The appellant argued that they included transportation charges in the assessable value and paid excise duty on the value, making the credit admissible as per a Board Circular. The appellant's counsel cited various judgments to support their case. However, they pointed out that the adjudication authority did not verify whether transportation was indeed included in the assessable value. Consequently, they requested a remand to the adjudication authority for verification. The Revenue's representative did not object to the remand. The Member (Judicial) acknowledged the need to verify the facts and deemed it necessary to remand the matter to the adjudication authority for a fresh order. As a result, the appeals were allowed for remand.

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