2021 (12) TMI 422

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....pellant Shri Mahesh Bhardwaj, Authorised Representative for the respondent ORDER Heard the parties. 2. The dispute in this appeal relates to disallowance of cenvat credit on outward transport where the appellant delivered the goods on FOR destination basis to the factory/ plant side of the buyer, and the rate is inclusive of transportation, but excluding excise duty and education cess.....

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....also proposed. 5. The show cause notice was adjudicated vide Order-in-original dated 10.01.2019 by the Assistant Commissioner, who upheld the show cause notice on merits. However, he suo motu applied the provisions of Section 11AC (1)(d) of the Central Excise Act and declared the proceedings as concluded, taking notice that the appellant has deposited the tax in dispute alongwith interest and 1....

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.... per bag. It is further mentioned that the rates are on FOR destination/ delivery basis at the plant of the buyer, inclusive of transportation, but excluding excise duty, cess, VAT, as applicable. Learned Counsel draws my attention to excise invoice dated 07.05.2016, raised on their buyer M/s Shree Cement Ltd., which is for sale of bags @ Rs. 6.53 each bag and have further added the excise duty an....