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2016 (12) TMI 591 - CESTAT ALLAHABADDisallowance of Cenvat credit - outward transport of finished goods - Held that: - I find that the appellant is satisfying all the three conditions as prescribed under Circular dated 23/8/2007 and accordingly, place of removal shall be the premises of the buyers. Accordingly, the appellant appears to be entitled to cenvat credit on the output transport expenses, wherein the appellant paid the freight charges and service tax on the same, as the recipient of service. Accordingly, I remand the matter back to the adjudicating authority for verification of the facts as the documents being GR notes or lorry receipts and invoices are claimed to be filed before this Tribunal for the first time. The ld. Adjudicating Authority shall verify the claim from the documents and/or books of account as may be deemed fit and if it is found that the facts are as stated before this Tribunal, the authority shall pass the consequential order accordingly - appeal allowed by way of remand.
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