TMI Blog2016 (11) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... f same at buyer's end and that freight and insurance charges were borne by them - proper course in this appeal is to remand the matter for de novo consideration - penalty set aside - appeal allowed by way of remand. - Appeal No.ST/40850/2016 - - - Dated:- 25-11-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Ms. Nivedita Mehta, Advocate For the Appellant Shri S. Nagalingam, AC (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, they are very much eligible for cenvat credit on outward transportation upto buyers end. She placed reliance on the ratio of the law as laid down in this matter by Honble High Court of Karnataka in the case of Madras Cements Ltd. Vs Additional Commissioner of C.Ex., Bangalore 2015 (40) STR 645 (Kar.). 2.1 Ld. Advocate further pointed out that the disputed amount of ₹ 3,71,222/- p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning eligibility of credit as per the relevant parameters set out by the Hon'ble High Court. 4.After hearing both sides and going through the facts of the case, I am of the considered opinion that proper course in this appeal is to remand the matter for de novo consideration in the light of parameters as set out by the Hon'ble Karnataka High Court in the case of Madras Cements Ltd. (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
