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2015 (3) TMI 1063 - CESTAT NEW DELHI

2015 (3) TMI 1063 - CESTAT NEW DELHI - 2015 (39) S.T.R. 690 (Tri. - Del.) - 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. Therefore, the appellant is entitled to take Cenvat credit in the light of C.B.E. & C. Circular No. 97/8/2007, dated 23-8-2007. In these circumstances, I hold that appellant is .....

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on has been done beyond the place of removal during the period October, 2007 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. Moreover, he submits that goods have been sold for FOR basis and transportation cost is included in the assessable value of the goods. Therefore, Cenvat credit is available. 4 .....

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