2014 (7) TMI 447

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..... of the final products after clearance from the factory gate. Regarding the denial of credit on outward freight, the learned counsel submits that they have produced the documents that the invoices were raised on FOR destination basis which was not considered by the adjudicating authority. On perusal of the impugned order passed by the Commissioner (Appeals), I find that there is an observation tha .....

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..... Heard both sides and perused the records. 4. The applicants are manufacturers of aluminium rough castings and motor vehicle parts, gun metal rough castings in their Unit I and Unit II. The adjudicating authority denied availment of CENVAT credit on outward freight and the warehousing of the final products after clearance of final products from the factory gate. Commissioner (Appeals) uphel .....

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..... further observed that the copies of documents such as invoices submitted contain the remark prices indicated are tentative . The submission of the learned counsel that the goods are delivered at customers door step would be examined at the time of appeal hearing at length on the basis of evidence. In view of that, the applicant, i.e. Unit No. 1, is directed to make a predeposit of ₹ 1,00,0 .....

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