2019 (2) TMI 260 - AT - Central Excise

CENVAT Credit - Transportation Cost - appellant have been including the transportation charges in the assessable value and excise duty was paid on the value included in the Transportation Cost - the said fact have not been verified - Held that - On request of the Ld. Counsel to verify the facts the matter needs to be remanded to the adjudication authority and after verifying the facts the adjudication authority may pass a fresh order - appeal allowed by way of remand.

Summary

Issues Involved:
Cenvat credit on outward transportation.

Analysis:
The appellant claimed Cenvat credit on outward transportation, arguing that transportation charges were included in the assessable value and excise duty was paid on the value including the Transportation Cost. The appellant relied on various judgments to support their claim. The appellant's counsel requested a remand to the adjudication authority to verify whether transportation was indeed included in the assessable value. The Revenue did not object to the remand. The Tribunal, after considering the submissions and records, concluded that the matter should be remanded to the adjudication authority for verification of facts. The appeals were allowed by way of remand to the adjudication authority for a fresh order.