9911796707
TMI Blog2014 (10) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... T Per: P R Chandrasekharan: There are two appeals filed by the Revenue against Order-in-Appeal No. YDB/184 & 185/RGD/2010 dated 30.3.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. Vide the impugned order, the lower appellate authority has held that the place of removal in respect of the goods was sold domestically/exported by the respondent M/s Positive packaging Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, it is pleaded that the impugned order is not sustainable in law and the same should set aside the order passed by the adjudicating authority, under which CENVAT Credit was denied, should be restored. 3. The learned Addl. Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. 4. The learned Counsel for the respondent submits that before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent decision in the case of ABB Ltd. - 2011 (23) STR 97 (KAR) and Parth Poly Pvt. Ltd. - 2012 (25) STR 4 (Guj). Accordingly, he pleads that the impugned order is sustainable in law and merits to be upheld. 5. We have carefully considered the submissions made by both the sides. 5.1 In his findings, the lower appellate authority after examining the case records and the various documents sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery to our factory" or "FOB destination" or "delivery charges inclusive" or "delivery at Goa Plant" etc. This clearly indicates that the price of the goods was inclusive of delivery charges and the ownership of the goods remained with the appellants during the transit and the same passed on to the buyer only on delivery at the delivery point. Similarly, the insurance policy drawn in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position was reiterated by the decisions of Hon'ble High Court of Karnataka and Hon'ble High Court of Gujarat in the case of ABB Ltd. and Parth Poly Pvt. Ltd. (supra). 6. In this view of the matter, we do not find any infirmity in the order passed by the lower appellate authority. Accordingly, we dismiss the appeals filed by the Revenue as devoid of merits. (Dictated and pronounced in C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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