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2021 (3) TMI 480 - AT - Central ExciseCENVAT Credit - freight amount reimbursed to goods transport operators - services used in relation to the outward transportation - place of removal - HELD THAT:- The present issue is no more res-integra in view of the recent decision of the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT] where it was held that ‘clearance of final products from the place of removal’ and the subsequent amendment by Notification 10/2008-C.E. (N.T.), dated 1-3-2008 substituting the word ‘from’ in the said phrase in place of ‘upto’ makes it clear that transportation charges were included in the phrase ‘clearance from the place of removal’ upto the date of the said substitution and it cannot be included within the phrase ‘activities relating to business’. The credit is allowed - Appeal allowed - decided in favor of appellant.
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