2012 (8) TMI 24

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 2(l) of the CENVAT Credit Rules, 2004 will squarely cover the above service which was used by the respondent for transportation of the goods from the factory to the place of removal - E/105 of 2010 - 941 OF 2011 - Dated:- 3-12-2011 - P.G. CHACKO, J. M.M. Ravi Rajendra for the Appellant. G.P. Sastry for the Respondent. ORDER 1. After examining the records and hearing both sid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sed by the respondent for transportation of the goods from the factory to the place of removal. 2. The above view is seen to have been taken in two decisions of this Tribunal cited by the learned counsel, viz. Cauvery Stones Impex (P.). Ltd. v. CCE [2010] 24 STT 400 (Chennai-CESTAT) and CCE v. Stangl Pickles Preserves [Appeal No. E/629/2010, dated 3-2-2011]. There is no reason to tak .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X