2022 (6) TMI 702

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....t ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for cenvat credit in respect of outward transportation. 2. Shri Uday B Kadu. Learned Counsel appearing on behalf of the appellant submits that the lower authorities have denied the claim of cenvat credit only on the basis of Hon'ble Supreme Court judgement in the case of Ultratech Cement Ltd. 2....

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....indings of the impugned order. He submits that the facts of FOR sale and whether the price inclusive of freight and other charges, the excise duty was paid on the same has not been verified by the lower authorities. 4. I have carefully considered the submission made by both the sides and perused the records. 5. I find that the lower authorities have denied the cenvat credit on outward transporta....