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2015 (11) TMI 826 - AT - Central ExciseDenial of CENVAT Credit - Clearance of goods from place of removal or factory - Held that:- In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT Credit shall be determined accordingly. - There is no dispute that appellants are manufacturer-exporter and goods have been exported by them and that is why invoices for the various services are in their name. On the basis of such invoices they have availed Cenvat Credit. - Decided in favour of assessee.
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