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Cenvat Credit - export of goods - place of removal - it is the undisputed policy of the Government not...

Cenvat Credit - export of goods - place of removal - it is the undisputed policy of the Government not to burden the export goods with domestic taxes as has been noted in various decisions of the Tribunal - Having decided that the place of removal is the Port, we hold that the appellants are eligible for cenvat credit on GTA, CHA and wharfage charges - AT .....

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