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2012 (8) TMI 859 - AT - Central ExciseWaiver of pre deposit - CENVAT CRedit - Place of removal - CFA service - - Held that:- goods manufactured by the appellant were sold through the CFA. It is also not in dispute that the goods were physically conveyed by the appellant to the buyers through the premises of the CFA. If that be the case, the CFA’s premises would also qualify to be “place of removal” in terms of Section 4(3) of the Act. However, this finding is not enough to give relief to the appellant inasmuch as the definition of input service for the period from 1-4-2008 envisages transportation of goods upto the place of removal. In the instant case, CFA service was received by the appellant for supply of the goods from the CFA’s premises to the buyers (dealers). On this factual matrix, the appellant has not made out prima facie case - Conditional stay granted.
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