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TMI Blog2021 (7) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sale price is inclusive of freight on which excise duty was charged. Similar issue decided in appellant's own case BANCO PRODUCTS INDIA LTD VERSUS C.C.E. S.T. -VADODARA-I [ 2021 (3) TMI 507 - CESTAT AHMEDABAD] where it was held that the invoices clearly mentioned a condition that the sale is on FOR basis and risk upto the destination is covered. It is also not the case of the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of outward GTA. 2. Shri Mrugesh Pandya, learned counsel appearing on behalf of the appellant submits that on the identical facts, in the appellant s own case Cenvat Credit has been allowed by this Tribunal vide order no. A/10338/2021 dated 28/01/2021 and M/10118/2021 dated 03/06/2021 after relying upon this Tribunal s judgment in the case of Ultratech Cement Ltd2007 (6) STR 364 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order (supra) dated 28/01/2021 and 03/06/2021. In the order dated 28/01/2021, following observation was made: 4. I have carefully considered the submission made by the both the sides and perused the records. I find that there is no dispute that original authority has gone through the document such as sale invoices, LR copies CA Certificate and allowed the credit considering the sale is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6) S.T.R. 364 (Tri.- Ahd.) SANGHI INDUSTRIED LTD-2019 (369) ELT 1424(Tri-Ahmd). Carefully considering the judgment of Hon ble Supreme Court allowed the credit holding that on the same type of transaction, the sale is on FOR basis. After the Supreme Court judgment in ULTRATECH CEMENT LTD. the board has also issued a Circular No. 97/8/2007-ST. The decision of this tribunal in the case of ULTRATECH ..... X X X X Extracts X X X X X X X X Extracts X X X X
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