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TMI Blog2018 (1) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... admanabhan, Member (Technical) (Rep by Sh. Hemant Bajaj, Adv.), for the Appellant (Rep. By Sh S.K. Bansal, DR), for the Respondent Per (Dr.) Satish Chandra The present appeal is filed by the assessee-Appellants against the Order-in-Original No.UDZ-EXCUS-000-COM-0091-1617 dated 29.12.2016 passed by the Commissioner of Central Excise, Uaipur. The period in dispute is June, 2008 to September, 2015. 2. The issue involved in the present appeal is regarding Cenvat credit on outward transportation of goods on Freight on Road (FOR) basis from factory gate/depot to customers premises. 3. The brief facts of the case are that, during the period under consideration, the assessee-Appellants were engaged in manufacture of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round, we have heard Shri Hemant Bajaj, learned counsel for the assessee-Appellants and Shri S.K. Bansal, learned DR for the Department. 4. After hearing both sides and on perusal of the material available on record, it appears that an identical issue has come up before the Tribunal in the assessee-Appellants own case [Ultra Tech Cement Ltd. Vs CCE ST, Rohtak, 2015 (37) STR 364 (Tri.-Del), 11.2017], wherein it was observed that : 11. In M/s. Ultratech Cement Ltd. v. CCE, Raipur, 2014-TIOL-478-CESTAT-DEL = 2014 (35) S.T.R. 751 (Tri.-Del.) [a judgment inter partes], this Tribunal, following earlier judgments including the judgment in Gujarat Ambuja Cements Ltd. v. CCE, Ludhiana (supra), ruled that in cases where the duty on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. CCE, Raipur (supra), considered in the light of the clear and specific pleadings and the evidence marshaled by the assessee in support of its pleadings (to establish that the transactions of the assessee in the cement manufactured by it was all on FOR sales basis); the certificates issued by assessee s customers to this effect and adverted to in paragraphs H.13 of the impugned order, the conclusion is irrestible that sales by the assessee were on FOR basis and therefore, the assessee had legitimately availed Cenvat credit on the Service Tax paid on the freight charges borne for its FOR sales. 5. By following our earlier decision (supra) and considering the totality of the facts and circumstances of the case, we set aside the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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