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TIME TECHNOPLAST LTD. Versus COMMISSIONER OF C. EX. & S.T., CHANDIGARH-I

2015 (3) TMI 1063 - CESTAT NEW DELHI

Denial of CENVAT Credit - credit on the same as transportation has been done beyond the place of removal - Held that:- case the transportation cost has been added in the assessable value of the impugned goods and goods have been sold on FOR basis. Th .....

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- Decided in favour of assessee. - 55548/2013-(SM) - Final Order No. A/51021/2015-EX(SM)(BR) - Dated:- 31-3-2015 - Shri Ashok Jindal, Member (J) Shri Joy Kumar, Advocate, for the Appellant. Shri G.R. Singh, AR, for the Respondent. ORDER Input service .....

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to March, 2008. 2. Heard the parties. Considered the submissions. 3. The appellant is relying on the decision of Hon ble High Court of Karnataka in the case of ABB Ltd. [2011 (23) S.T.R. 97 (Kar.)] to say that Cenvat credit is available. M .....

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