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M/s. Amtek Ring Gears Ltd. Versus CCE, Delhi-III

2016 (7) TMI 1165 - CESTAT CHANDIGARH

CENVAT credit on outward transportation charges - denial of claim on the premise that the appellant has not complied with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007 - Held that:- It is a fact on record that the appellant has subm .....

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ot tenable. As the appellant produced all the documents to comply with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. The adjudicating authority was duty bound to consider the same and was required to pass appropriate order - A .....

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ly the goods at the buyer’s end and on transportation charges the appellant has paid duty. In the circumstance, thus hold that the appellant has correctly availed the credit on outward transportation charges. - Decided in favour of assessee. - E/5402 .....

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d order denying the credit on outward transportation charges for the period January, 2012 to December, 2012 on the premise that the appellant has not complied with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. 2. The facts of the c .....

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le to avail input service credit as per Rule 2 (I) of Cenvat Credit Rules, 2004 as the transportation charges are eligible to avail input service credit upto the place of removal and not beyond the place of removal. 3. Learned Counsel for the appella .....

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id any insurance charges for transportation of the goods. In that circumstance the appellant has complied with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. Therefore, the appellant is entitled to avail credit. 4. On the other hand .....

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It is a fact on record that the appellant has submitted all the documents i.e. purchase order and invoices before the adjudicating authority in reply to the show cause notice. However, the finding of the Commissioner (appeals) that the appellant has .....

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