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2012 (6) TMI 305 - AT - Central ExciseBifurcation of Freight paid in respect of domestic clearances and export clearances for CENVAT credit - Held that:- Outward transport service used by the manufacturers for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of input service provided in Rule 2(1) of the CRR - it makes no difference for allowing Cenvat credit whether the goods are cleared for export purpose or for domestic purpose up to the place of removal - against revenue.
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