2017 (2) TMI 206

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er till the goods is shipped and sailed to foreign country from the port. Therefore, the port being a place of removal the cenvat credit in respect of GTA from factory to the port of export is clearly admissible - Appeal allowed. - E/805/10 - A/85037/17/SMB - Dated:- 30-12-2016 - Shri Ramesh Nair, Member (Judicial) Shri Rajesh Ostwal, Advocate for Appellant Shri H.M. Dixit, Asstt.Comm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ri.-Mumbai) (ii) Pearl Engineering Polymers Ltd. Vs. Commr. of C. Ex., Pune-III 2016 (41) STR 773 (Tri.-Mumbai) (iii) Piramal Healthcare Ltd. Vs. Commissioner of Central Excise, Thane-I 2016 (41) STR 900 (Tri.-Mumbai) (iv) Alps Industries Ltd. Vs. Commissioner of Central Excise, Dehradun 2016 (42) S.T.R. 370 (Tri.-Del.) (v) Khanna Industrial Pipes Pvt. Ltd. Vs. Commissioner of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry to the port of export. It was held in number of cases, in case of exports the place of removal stands extended to the port of export as the ownership of the export goods remains with the exporter till the goods is shipped and sailed to foreign country from the port. Therefore, the port being a place of removal the cenvat credit in respect of GTA from factory to the port of export is clearly adm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X