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    <title>2022 (4) TMI 514 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT Ahmedabad held that in the case of a sale on FOR basis where the freight is an integral part of the price of goods on which excise duty is charged, cenvat credit for outward transportation is admissible. Citing previous Tribunal decisions and a Board Circular, the Tribunal set aside the impugned order and allowed the appeal, noting that similar conclusions had been upheld by the Gujarat High Court in previous cases such as Sanghi Industries Ltd. and Ultratech Cement Limited.</description>
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