CENVAT credit eligible on Freight, if included in assessable value & not separately charged

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.

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