2021 (7) TMI 662

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....ocate Present For the Respondent : Shri D. Kanjani, Superintendent (AR) ORDER Ramesh Nair The issue involved in the present case is admissibility of the Cenvat Credit in respect of outward GTA. 2. Shri Mrugesh Pandya, learned counsel appearing on behalf of the appellant submits that on the identical facts, in the appellant's own case Cenvat Credit has been allowed by this Tribunal v....

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.... appellant. Sale price is inclusive of freight on which excise duty was charged. Considering the same facts in the appellant's own case, this Tribunal has already taken a view in the order (supra) dated 28/01/2021 and 03/06/2021. In the order dated 28/01/2021, following observation was made: "4. I have carefully considered the submission made by the both the sides and perused the records.....

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....entative on ULTRATECH CEMENT LTD- 2018 (9) GSTL 337 (S.C.) & NCL INDUSTRIES LTD.- 2020-TIOL-1149-CESTAT-Hyderabad. I find that this tribunal in the case of ULTRATECH CEMENT LTD- 2007 (6) S.T.R. 364 (Tri.- Ahd.) & SANGHI INDUSTRIED LTD-2019 (369) ELT 1424(Tri-Ahmd). Carefully considering the judgment of Hon'ble Supreme Court allowed the credit holding that on the same type of transaction, the sale ....