2019 (2) TMI 1419

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.... is the admissibility of the cenvat credit in respect of outward GTA. 2. Ms. Ruhi Jhola, Ld. Counsel appearing on behalf of the appellant, at the outset, submits that the nature of sale is on FOR basis, therefore the freight element is included in the assessable value and excise duty was paid, therefore, as per the Board's Circular No. 1065/4/18-Cx dated 08.06.2018 credit is admissible. She submi....