TMI Blog2012 (9) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... the aircraft as the case may be - in favour of assessee. - C/344/11 - - - Dated:- 3-8-2012 - Mr. B.S.V. Murthy, J. For Appellant : Shri B.V. Joshi, A.R. Per : Mr. B.S.V. Murthy; The facts of the case in brief are that during the course of EA-2000 Audit, it was noticed that the respondent, during the period October 2007 to January 2009, had availed cenvat credit amounting to Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is available only up to the place of removal and in this case is the place of removal is factory gate whereas credit has been availed in respect of export of the goods. I find that the ld. Commissioner for allowing the credit has relied upon the following Tribunal s decisions. (i) CCE Vs. Adani Pharmachem Pvt. Ltd. 2008 (232) ELT 0804 (Tri. Ahmd.) (ii) CCE Rajkot Vs. Rolex Rings Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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