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2015 (11) TMI 826 - CESTAT MUMBAI

2015 (11) TMI 826 - CESTAT MUMBAI - 2015 (40) S.T.R. 693 (Tri. - Mumbai) - Denial of CENVAT Credit - Clearance of goods from place of removal or factory - Held that:- In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over th .....

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ed Cenvat Credit. - Decided in favour of assessee. - Appeal No. E/250/11-MUM - Final Order No. A/975/2015-WZB/EB - Dated:- 23-4-2015 - Mr. P.K. Jain, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Ms. Isha Shah, Advocate For the Respondent : Shri. Rakesh Goyal, Addl. Commissioner(A.R.) ORDER Per : P.K. Jain Brief facts of the case are that appellant are exporting part of their finished goods. During the process of export, certain services were utilized such as Car .....

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credit. 2. Ld. Counsel for the appellant submits that Board vide Circular No. 999/6/2015-CX dated 28/2/2015 have clarified the issue. In para 6 of the said circular state that in case of clearance of goods for export by manufacturer exporter, transfer of property can be said to have taken place at the port where the shipping bills is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS and in view of the said clarification the demand relating to denial of the credi .....

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