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Cc&Ce, Raipur vs M/S Jaiswal Steels Enterprises Pvt. Ltd on 2 June, 2016 cites

M/S. Sterlite Optical Technologies Ltd vs Commissioner Of Ce.Excise &Customs, ... on 9 January, 2012

6. In the light of these facts and legal provisions, we find no valid reason for disallowing the deduction for the freight paid inasmuch as the goods are FOR destination. We also find that a coordinate Bench of CESTAT in the case of Sterlite Optical Technologies Ltd. vs. CCE &C, Aurangabad  2015 (329) ELT 341(Tri. Mumbai) has taken a view in identical facts that freight will be allowable as a deduction from the composite price. Hence we find no reason to defer from the order passed by the first appellate authority. Hence, the appeal filed by the Revenue is dismissed.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 7 - Full Document
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