9911796707
TMI Blog2013 (10) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... has been accepted by the Revenue and no appeal appears to have been filed, the same benefit cannot be denied to the Chakan unit of the appellant - the appellant has made out a prima facie case in their favour for interim relief - unconditional waiver from pre-deposit granted against the appellant till the disposal – Stay granted. - E/85583 & 86096/13 - Stay Order Nos. S/1005-1006/2013-WZB/C-II(EB) - Dated:- 6-8-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Gajendra Jain, Adv. For the Respondent : Shri. Ahibaran, Addl. Commr. (AR) PER : P R Chandrasekharan There are two appeals and two stay petitions directed against Orders-in-Original Nos. 36/RKS/CEX/P-I/2012 dated 6-11-2012 and 39/RKS/CEX/P- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought to deny the credit availed by the appellant on such outward freight by issuing notices dated 23-1-2012 and 30-7-2012. The said notices were adjudicated vide the impugned orders and the demands were confirmed by denying the cenvat credit along with interest and imposing penalties. Aggrieved of the same, the appellant is before us. 3. The Ld. Counsel for the appellant makes the following submissions:- (a) As per the definition of retail price' under section 4A of the Central; Excise Act, the same includes, inter alia, freight and transport charges and the said price is the price charged to the ultimate consumer. Thus, the outward freight is an integral part of the price charged to the consumer and excise duty liability has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision was accepted in review by the Committee of Chief Commissioners and the said decision has become final. Therefore, a different treatment cannot be accorded to another unit of the appellant. Accordingly it is prayed that the impugned order is not sustainable in law and stay be granted at the interim stage. 4. The Ld. Additional Commissioner (AR) appearing for the Revenue on the other hand contends that w.e.f. 1-4-2008, the input service definition was amended as regards the outward freight and the words outward freight from the place of removal was substituted by the words outward freight up to the place of removal . The purpose and object of this amendment was to restrict the eligibility to credit to freight charges incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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