The Customs,Excise and Service Tax Appellate Tribunal (CESTAT) of Chandigarh Bench allowed the appeals filed by the assessee, holding that CENVAT credit was rightly claimed on outward freight included in the assessable value, as the goods were sold on a FOR (Free on Road) basis. Montage Enterprises Pvt Ltd,appellant-assessee, manufactured Printed Plastic Laminates under the…
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