2016 (12) TMI 591

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.....Commr. (A.R.) for the Respondent Per Mr. Anil Choudhary : The appellant is in appeal against order in appeal dated 8/12/14 by which the disallowance of Cenvat credit on outward transport of finished goods have been disallowed. 2. The brief facts are that the appellant is a manufacturer of asbestos products and availed Cenvat credit on inputs and input services. The appellant sells its fi....

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.... was adjudicated on contest and the proposed demand relating to the period July,2011 and November, 2011, totaling Rs. 36,59,870/- was confirmed with interest and further penalty of Rs. 3,50,000/- was imposed under Rule 15 (1) of CCR, 2004. The Additional Commissioner observed that the it is appellant's own submission vide their letter dated 30/8/12 that they are effecting factory gate sale fro....

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....sel urges that the appellant states freight on the sale value which includes freight. He takes me through sample copy of invoices, annexed to the appeal paper book, and demonstrates that freight have not been separately charged and the same formed part of the sale value. Only in the internal column, actual freight have been shown in the invoices. He further demonstrates from the lorry receipts or ....

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.... of service tax paid on outward freight. It is further urged that the ld. Commissioner (Appeals) have erred in observing that freight charges are not included in the transaction value, for payment of duty, and further, the same have been charged separately in the invoices. Accordingly, he prays for allowing the appeal with consequential benefits. 5. The ld.A.R. for revenue relies on the impugne....