2022 (9) TMI 1001

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....hri Vijay G. Iyengar, Superintendent (AR) for the Respondent ORDER Shri Saurabh Dixit, learned Counsel appearing on behalf of the applicant submits that the issue involved is of admissibility of Cenvat credit in respect of outward GTA in case the sale is on FOR basis. He submits that in an identical case, in the appellant's own case, the issue has been decided in their favour vide Final Order No....

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....lusion that in case of sale on FOR basis Cenvat credit on GTA is admissible in case of Ultratech Cement Limited vs. CCE, Kutch (Gandhidham) - 2019 (2) TMI 1487 - CESTAT AHMEDABAD and Sanghi Industries Limited vs. CCE - 2019 (2) TMI 1488 - CESTAT AHMEDABAD which have been upheld by Hon'ble Gujarat High Court reported at Commissioner CG & ST vs. Ultratech Cement Limited - 2020 (3) TMI 1206 - GUJARAT....

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....produced 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 in para 5.3. "The respondent is in ....

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....19 (2) TMI 1488-CESTAT-AHD and Ultratech Cement Limited 2019 (2) TMI 1487-CESTAT-AHD, which was upheld by the Hon'ble Gujarat 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 Industries and Ultratech has already considered the said ju....