2020 (4) TMI 198

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....pellant Ms. T. Usha Devi, DC (AR) For the Respondent ORDER PER SULEKHA BEEVI C.S Brief facts of the case are that the appellants are engaged in manufacture of oil seals and moulded rubber products for which they have obtained Central Excise registration. On verification of records, it was noticed that for the period April 2011 to June 2017 (covered in both the appeals), appellant had availed c....

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....hat the finished products in the nature of oil seals are customer specific and sensitive products for which they undertake to deliver the goods at the buyer's premises. They have not collected separate freight as can be seen from the purchase orders. The charges for delivery of the goods to the buyer's premises has been included in the price for which the appellant has discharged the Central Excis....

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....tral Excise duty after including freight charges; that it is also argued by her that since the goods have been delivered at the buyer's premises without collecting freight charges from the customer and the same is borne by the appellant, they are eligible for credit of service tax paid on the freight charges upto the buyer's premises. I find that to peruse the documents relating to the issue under....