2022 (4) TMI 514

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....ve for the Respondent ORDER The issue involved is that whether the appellant is entitled for cenvat credit in respect of outward GTA. 2. Shri Saurabh Dixit appearing on behalf of the appellant submits that there is no dispute that the sale is on FOR basis, the freight is integral part of the value of the goods on which excise duty was charged. Therefore, the credit is admissible in the li....

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....f the order in original is reproduced below: "I find that there are sufficient evidences in form of C.A. Certificate, sample copy of invoices and purchase orders etc. in support of assessee's claim that the sale was on FOR/ customer's door delivery basis and freight was integral part of assessable value." In the Commissioner (Appeals) Order also Commissioner has recorded the said fact ....

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....bunal in the case of Sanghi Industries Ltd. 2019 (2) TMI 1488-CESTAT-AHD and Ultratech Cement Limited 2019 (2) TMI 1487-CESTAT-AHD, which was upheld by the Hon'ble  Guarat High Court. As regard the reliance placed by the Learned Authorized Representative on the Hon'ble Supreme Court judgement in the case of Ultratech (supra), this Division Bench of this Tribunal in the case of Sanghi Industri....