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2017 (7) TMI 164 - AT - Central ExciseCENVAT credit - denial on the ground that the handling of pipes by the appellant being beyond the place of removal, hence, credit availed on such handling charge, is not admissible - Held that: - the appellant are required to deliver the manufactured pipes at the mega power project site of the customer M/s CGPL and the handing charges are included in the price of the said pipes. Besides, it is the appellant who is required to undertake transportation of the said huge pipes and unload it at the customer's premises - the place of delivery ought to be considered as premises of the Customer. The appellants are thus eligible to Cenvat Credit of the Service Tax paid on handling charges at the premises of the customer which was denied to them considering the place of removal as the factory gate - appeal allowed - decided in favor of appellant.
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