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2016 (5) TMI 1205 - CESTAT CHENNAIEligibility of Cenvat credit - Debit notes raised for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service tax thereon paid by them - Held that:- by respectfully following the decision of Hon'ble Apex Court in the case of Indian Farmers Fertilizer Coop Ltd. Vs CCE Ahmedabad [1996 (7) TMI 141 - SUPREME COURT OF INDIA] and also by relying on the decision of Tribunal in the case of Shree Cement Ltd. Vs CCE Jaipur [2013 (3) TMI 79 - CESTAT NEW DELHI], the appellant is eligible for Cenvat credit. - Decided in favour of appellant
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