2015 (3) TMI 339

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....ER Per Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of Cenvat credit of Rs. 5,54,787/- for the period Mar.'09 to May.12. 2. After hearing both sides and on perusal of the records, we find that the applicant is engaged in the manufacture of Sugar, Molasses, Denatured Spirit, Denatured Anhydrous Alcohol, Rectified Spirit etc. The Adjudicating authority denied ....

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....sed on KSCSC, Ernakulam and in the body of the invoice, it has been mentioned as 'Total assessable value including transport charges'. The Adjudicating authority also examined the Purchase Order No.9991, dated 19.07.2011 produced by the assessee, which includes the basic price [excluding VAT per quintal]. The Board Circular stipulates that the freight charges were an integral part of the price of ....