2019 (2) TMI 1419

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per: Ramesh Nair The issue involved 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 0....