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    <title>2015 (3) TMI 339 - CESTAT CHENNAI</title>
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    <description>Transport charges included in the assessable value and the supporting purchase order and invoice were treated as material to show that freight formed part of the price of goods, as contemplated by the circular relied upon. On that basis, the assessee established a strong prima facie case at the interim stage against the disputed Cenvat credit demand on GTA service. Pre-deposit of duty and interest was therefore waived pending disposal of the appeal.</description>
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      <description>Transport charges included in the assessable value and the supporting purchase order and invoice were treated as material to show that freight formed part of the price of goods, as contemplated by the circular relied upon. On that basis, the assessee established a strong prima facie case at the interim stage against the disputed Cenvat credit demand on GTA service. Pre-deposit of duty and interest was therefore waived pending disposal of the appeal.</description>
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