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TMI Blog2024 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... US INDIA LTD. [ 2013 (12) TMI 1025 - CALCUTTA HIGH COURT] . It was also observed by the Learned Commissioner adjudication that the judgment in the case of Commissioner of Central Excise in COMMISSIONER OF C. EX. CUSTOMS VERSUS PARTH POLY WOOVEN PVT. LTD. [ 2011 (4) TMI 975 - GUJARAT HIGH COURT] is not relevant to the present case. However much water has flown on this issue as subsequent to the decision referred by the learned Commissioner the Hon ble Supreme Court in the case of M/s. Ultratech Cement Ltd. [ 2018 (2) TMI 117 - SUPREME COURT ] has decided the issue against the assessee, however on the basis of said judgment, the board has issued a circular wherein certain parameter was fixed to allow the cenvat credit in respect of outward tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation charges is included in the assessable value of excisable goods on which excise duty was discharged. The sale of goods is on FOR basis and the freight was born by the appellant and the same was not separately recovered from customer. He submits that in this fact the issue is no longer res integra in the light of the various judgments. He further submits that the identical issue has been decided in the appellant s own case as has been decided by the Commissioner (Appeals) as well as Commissioner and the said orders were accepted by the department has no further appeal was filed. Confirmation of acceptance of those order has been placed by the revenue through AR. He placed reliance on the following judgments:- Cantabil Retail India Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of M/s. Ultratech Cement Ltd. has decided the issue against the assessee, however on the basis of said judgment, the board has issued a circular wherein certain parameter was fixed to allow the cenvat credit in respect of outward transportation. Thereafter, this Tribunal in case of Ultratech Cement Ltd and M/s. Sanghi Industries Ltd. (supra) held that where the freight is included in the assessable value, on which excise duty was discharged, fright was born by the supplier of the goods, the Cenvat credit on such output transportation is admissible. The said judgments of this Tribunal were upheld by the Hon ble Gujarat High Court which was report at M/s. Ultratech Cement Ltd. -2020 (3) TMI 1206- GUJARAT HIGH COURT. 4.1 As per the above pos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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