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TMI Blog2024 (11) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... OR basis - HELD THAT:- Certain facts needs to be ascertained in order to allow the Cenvat Credit as prescribed under Board Circular No.1065/4/2018-CX dated 08.06.2018. Though, the appellant have vehemently submitted that the sale is on FOR basis and the price of goods is inclusive of excise duty, the same needs to be verified. The adjudicating authority has heavily relied upon the Hon ble Supreme Court judgment in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [ 2018 (2) TMI 117 - SUPREME COURT] . However, after considering the said judgment, this Tribunal in the case of Ultratech Cement Limited itself has allowed the Cenvat Credit which was upheld by the Hon ble High Court of Gujarat in the judgment [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that as regard the issue of Cenvat Credit on outward transportation, the same is covered by this Tribunal s decision in the case of Ultratech Cement Limited, 2019-TIOL-1420- CESTAT-AHM which has been upheld by the Hon ble High Court of Gujarat. He placed reliance on the following judgments:- M/s. Ultratech Cement Ltd 2019 (2) TMI 1487- CESTAT-Ahm. M/s. Sanghi Industries Ltd. 2019(2) TMI 1488- CESTAT- Ahm. M/s. Vardhman Plasto chem Pvt. Ltd 2022(3) TMI 188-CES. AT- Ahm Schaeffler India Ltd 2022(4) TMI 514- CESTAT Ahm Prestress Wire Industries 2022(6) TMI 1179- CESTAT Ahm As regard the second issue whether the appellant s Cenvat Credit can be denied as the same was availed after 6 months/ 1 year from the date of invoices, he submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t dated 01.02.2018 in Civil Appeal No.11261/2016. However, after considering the said judgment, this Tribunal in the case of Ultratech Cement Limited itself has allowed the Cenvat Credit which was upheld by the Hon ble High Court of Gujarat in the judgment (supra). However, this subsequent development has not come in the light of the learned adjudicating authority. Therefore, the overall matter after considering the subsequent development and verification of facts needs to be reconsidered. As regard the issue of denial of Cenvat Credit on the ground that appellant have taken the Cenvat Credit after 6 months/ 1 year from the date of invoices, we find that this is the submission of the appellant that all the invoices pertains to the period pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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