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CENVAT credit eligible on Freight, if included in assessable value & not separately charged
Case Law Details
- Case Name
- Gujarat Metal Cast Industries Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Gujarat Metal Cast Industries Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
CESTAT held that if the sale of goods is on FOR, freight is included in assessable value on which excise duty was paid and the freight was not separately charged to the customer of the goods, the assessee is entitled for the Cenvat Credit. However it is admitted fact that the appellant have not produced the documents before the lower authority to establish the fact in this regard. Therefore, matter needs to be remanded for verification.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
The issue involved is that whether the appel...
