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TMI Blog2019 (7) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... have borne the freight charges, insurance, etc., is without any factual basis and unacceptable. In the present case, letters/certificates have been obtained by the appellant from the purchasers of the goods showing that the purchasers have not paid any freight charges separately. This strongly implies that the appellants have borne the freight charges and have included it in the assessable value on which Excise Duty has been discharged by them. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 40969 of 2019 - FINAL ORDER NO. 40924/2019 - Dated:- 12-7-2019 - MS. SULEKHA BEEVI, C.S., MEMBER (JUDICIAL) Shri M. Karthikeyan, Advocate for the Appellant Shri. B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges were included in the assessable value. Moreover, the appellants had obtained certificates from the buyers of the goods, in which it has been categorically stated that they have not paid any separate charges for the freight/transportation of the goods. Thus, the appellant has amply proved that the freight charges as well as the insurance has been borne by the appellant and that the sale is on FOR basis. 2.2 In such circumstances, the decision of the Hon ble Apex Court in the case of Commissioner of Cus. C.Ex., Aurangabad Vs. M/s. Roofit Industries Ltd. reported in 2015 (319) E.L.T. 221 (S.C.) is applicable. The Board vide its Circular No. 1065/4/2018-CX dated 08.06.2018 has clarified this aspect. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis. The authorities below have disallowed the credit holding that there is no evidence to establish that the sale is on FOR basis. It is not necessary that there should be a separate contract for supply of goods. The parties can agree to the terms and conditions of the sale in the purchase orders itself. This becomes a concluded contract when the offer is accepted by the supplier/buyer. Therefore, when the purchase orders itself show that the condition for sale is FOR basis, the observations made by the authorities below that the appellant has failed to produce any evidence/contract establishing that they have borne the freight charges, insurance, etc., is without any factual basis and unacceptable. 6.2 Further, in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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