TMI Blog2007 (7) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... llegation not sustained and allowed credit - Appeal No. E/1636/2007 - F.O.No. 383/2007-EX(PB) & S.O.No.775/2007-EX(PB) - Dated:- 4-7-2007 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2. In the facts of the case and the legal provisions involved, we find that the appeal itself is required to be disposed of. Accordingly, after dispensing with the require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is seen that the invoices on record clearly show that the removal was to "self". Further, the case of the revenue itself was that the said amount was paid for transport services from the factory to C F agent's depot, where from the goods were sold. Thus, the finding of the Commissioner that the factual position about place of removal is not established is contrary to the record and revenue's own ..... X X X X Extracts X X X X X X X X Extracts X X X X
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