2019 (2) TMI 256 - 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 argued that they included transportation charges in the assessable value and paid excise duty on the value, making the credit admissible as per a Board Circular. The appellant's counsel cited various judgments to support their case. However, they pointed out that the adjudication authority did not verify whether transportation was indeed included in the assessable value. Consequently, they requested a remand to the adjudication authority for verification. The Revenue's representative did not object to the remand. The Member (Judicial) acknowledged the need to verify the facts and deemed it necessary to remand the matter to the adjudication authority for a fresh order. As a result, the appeals were allowed for remand.