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2019 (4) TMI 1329 - CESTAT KOLKATACENVAT Credit - input services - outward freight - place of removal - period from March, 2005 to December, 2007 - Rule 3 of the Cenvat Credit Rules, 2004 - HELD THAT:- Facts of this case is squarely covered by the decision in the case of COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT], where it was held that from 01.04.2008, the CENVAT credit is available only upto the place of removal whereas as per the amended Rule from the place of removal which has to be upto either the place of depot or the place of customer, as the case may be. Credit has to be allowed - appeal dismissed - decided against Revenue.
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