2017 (8) TMI 1542

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....atish Chandra, The present appeal is filed against the order-in-original No. JAI-EXCUS-001-COM-47-14-15 dated 14.10.2014 passed by the Commissioner, Central Excise, Jaipur. The period of dispute is May 2010 to December 2012. 2. Brief facts of the case are that during the period under consideration, the appellant was engaged in the manufacture of asbestos cement sheets, pipes etc. falling und....

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.... STR 645 (Kar.) was followed. Finally, the Tribunal observed that- "6. In the light of the decision of the Madras Cements Ltd. (supra) we hold that as goods have been supplied by the appellant on FOR basis to the buyers place and included the value of transportation in the assessable value of the goods. Therefore, appellant is entitled to avail cenvat credit on outward goods transportatio....