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2013 (9) TMI 243 - AT - Central ExciseCENVAT credit on GTA servuce - Input credit - place of removal - clearance of clinker - duty paid at specified rate U/s 3(2) on value fixed of the Central Excise Act and not on ad-veloram rate - Held that:- Prima facie the definition of “place of removal” in Section 4(3)(c) would be of no relevance - The duty on the goods - clinker was at specific rate - the “place of removal” would be the “place of removal” for the purpose of Rule 4 of Central Excise Rules, i.e. the places on removal from where the duty was liable to be paid, which in the case, was the factory gate as the duty on clinker becomes payable at the time of removal. In this case, the “place of removal” would be the “place of removal” for the purpose of Rule 4 of Central Excise Rules, i.e. the places on removal from where the duty is liable to be paid, which in this case, is the factory gate of Sonadih factory, as the duty on clinker becomes payable at the time of removal from Sonadih factory. Prima facie case is against the assessee - directed to make pre-deposit of entire demand of cenvat credit - stay granted in respect of interest and penalty.
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