2018 (6) TMI 317

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....ue in this appeal of M/s Hitesh Plastics Pvt Ltd against order-in-appeal no. RPS/101/NSK/2012 dated 10th December 2012 of Commissioner of Central Excise (Appeals), Nashik is the disallowance of CENVAT credit of Rs. 2,39,324 availed between March 2010 and March 2011 on 'goods transportation agency service' utilized for outward movement of finished goods, the recovery along with interest thereon, an....

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.... v. Ispat Industries Ltd [2015 (324) ELT 670 (SC)] which have clearly identified the place of removal. 5. According to Learned Counsel for appellant, the duty liability on finished products has been computed on the costs, inclusive of transportation up to the premises of the buyer, and that these are clearly indicated in the purchase orders and the invoices. It is his contention that the lower au....