denied on the ground that the documents such as Debit Notes, Freight Certificates etc., were not prescribed documents for the purpose of taking credit. Credit ... Cenvat Credit Rules, 2004, are shown in the documents such as debit notes on the strength of which the assessees took credit, there
Revenue is that the applicants are recovering the freight by issue of debit notes separately and the freight is mentioned in the invoice separately ... that the appellants were recovering the freight separately by issuing debit notes and the freight is not shown in the invoice separately, therefore the freight
note for transport of
such marble blocks. The only document which is generated by the appellant
by way of debits notes indicating the freight paid ... truck owners do not issue any
consignment notes. The debit notes issued by the appellant indicating the
freight payable cannot be considered as a consignment
Debit notes'.
4.1. Thus, after allowing the clients to use the rakes
for transportation of their goods, the appellant raises
'Debit notes ... raising the debit notes on the
customers. Examination of debit notes shows
that this charge has two components viz.
Freight Rebate' and 'Premium
impugned order that, as per the debit notes it is
clear that freight charges are incurred from the factory (Mumbai)
to the place of removal ... debit notes for charging
transportation costs. Merely because the transport has been
arranged by appellant on buyers request and recovered from
buyer through debit notes
impugned order that, as per the debit notes it is
clear that freight charges are incurred from the factory (Mumbai)
to the place of removal ... debit notes for charging
transportation costs. Merely because the transport has been
arranged by appellant on buyers request and recovered from
buyer through debit notes
price even when the freight is not shown separately in the invoices and collected by raising debit notes.
(ii) In the case of Cheeramalil Plastics ... asked to pay back the same by the appellant through debit notes. In other words, once the cash discount is allowed in the invoices, irrespective
transaction value. The respondents are recovering the freight charges by issuing debit notes to their customers. A show cause notice was issued to the respondents ... present case, the freight charges are separately recovered from the customers by issuing debit notes, therefore the respondents are fulfilling the conditions imposed under Rule
respondent had collected additional amounts as transportation charges by raising various debit notes but not indicating the said amounts on the invoice. The adjudicating authority ... collected only an amount which is freight paid by them to the transporters and raised a debit note separately. We find strong force
copy chares,
loading/unloading charges, ocean freight charges etc. by adding
his profit by raising bills/debit notes against such exporters. It
was also submitted ... bills/debit notes for claiming the actual expenditure so
incurred by him by producing the bills along with such debit
notes and adding
