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2019 (11) TMI 53 - AT - Central ExciseCENVAT Credit - input services - outward transportation on FOR destination sales - denial on the ground that place of removable is the factory gate and no cenvat credit is available to the assessee beyond the place of removal i.e factory gate - HELD THAT:- The appellant is entitled to avail Cenvat credit on outward transportation service as the appellants themselves are consignee to the goods, till the goods reaches upto the factory gate of the buyer. Credit allowed - appeal allowed - decided in favor of appellant.
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