2019 (3) TMI 1669

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....uperintendent/AR for the Respondent. Order M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. VIZ-EXCUS-002-APP114-17-18 dated 31.01.2018. 2. The appellant herein is registered with the authorities for manufacturing of excisable products like HDPE bags, PP Bags, HDPE and PP waste and is discharging Central Excise duty accordingly. During the period February, 2014 to ....

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....cals Ltd (NFCL) and the invoices prepared by them and the transportation charges paid by the appellant, submits that the consignment of the HDPE bags was on FOR basis and insurance was covered by them till the material is received on site by NFCL. She would submit that CBEC by Circular No. 1065/4/2018 dated 8.6.2018 had clarified that in the case of FOR destination where the ownership, risk in tra....

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....A services beyond the factory gate is not admissible as CENVAT credit. He submits that the Board Circular is not applicable in this case as the appellant has not been able to justify that the goods destined by them were on FOR basis. 5. On consideration of submissions made on both sides and perusal of records, I find that the specimen example which was shown to the bench by the learned counsel ....

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....hown to the bench was invoice dated 6.6.2014 of the said transporter. From the entire example shown by the learned counsel, it can be reasonably assumed that the supply of HDPE bags by the appellant to the customer is on FOR basis and the insurance is taken out by them and transportation charges are borne by them. In the factual position as indicated herein above, I find that the decision of the A....