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2017 (1) TMI 160 - AT - Central ExciseCenvat credit on freight outward - Held that: - Transportation within a factory would be covered by the inclusive clause. However, where depot is a place of removal, freight from depot to customer s premises would be covered by the means clause by the expression service used directly or indirectly or in relation to clearance of final products from place of removal . Similarly, where the factory is the place of removal freight from factory to customer s premises would be covered by the term service used directly or indirectly, in relation to clearance from place of removal - Appeal dismissed.
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