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2022 (2) TMI 897 - HC - Central ExciseCENVAT Credit - goods transport service - freight incurred for the outward transportation of the final products from factory to customers' premises and utilized the same for payment of duty on final products - place of removal - suppression of facts - applicability of time limitation - HELD THAT:- The issue involved herein has already been dealt with in THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, COIMBATORE. VERSUS PRICOL LIMITED, CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH CHENNAI [2019 (8) TMI 759 - MADRAS HIGH COURT], wherein a Co-ordinate Bench of this Court, after following the decisions of the Hon'ble Supreme Court, namely, COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT], and COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS M/S. THE ANDHRA SUGARS LTD. [2018 (2) TMI 285 - SUPREME COURT], disposed of the appeal, by remitting the matter to the Tribunal for fresh consideration, in accordance with law, after hearing both the parties on the applicability of the two judgments of the Hon'ble Supreme Court. The matter is remanded to the Tribunal to decide the matter afresh in accordance with law, after hearing both the parties, on the applicability of the above referred two judgments of the Hon'ble Supreme Court - Appeal allowed by way of remand.
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