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2017 (10) TMI 1050 - AT - Central ExciseCENVAT credit - outward transportation service - denial on the ground that as the appellant is delivering goods at specified rates and paying duty under Section 4A, therefore on outward transportation they are not entitled to avail CENVAT credit - Held that: - the issue has already been settled by the Hon’ble Karnataka High Court in the case of Madras Cements Ltd. [2015 (7) TMI 1001 - KARNATAKA HIGH COURT] wherein it has been held that although goods have been sold at specified rates but if goods are delivered as per the agreement at the place of buyer, the assessee is entitled to avail CENVAT credit on outward transportation service - credit allowed - appeal allowed - decided in favor of appellant.
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