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Commissioner of Central Excise, Pune-II Versus Sharada Industries

2018 (2) TMI 898 - CESTAT MUMBAI

CENVAT credit - Goods Transportation Service - CBEC Circular No.988/12/2014-CX dated 20.10.2014 - Held that: - transportation services for transporting their final product from their factory to their buyers place and transport charge has been include .....

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8-91089/16 - A/91759-91760/2017 - Dated:- 10-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri D.S. Chauhan, Asst. Commr (AR) - for appellant Shri Suresh Singh, Cost Accountant - for respondent ORDER Per: Ashok Jindal Revenue is in appeal against th .....

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basis and as per the purchase order cost of the transportation has been included in the assessable value of the goods. Moreover no separate transport charge has been recovered from the buyers. As per the purchase order, the goods were transported by .....

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ommissioner of Central Excise, Kolkatta-VI v. Vesuvious India Ltd. - 2014 (1) ECS (47) (HC-Kol) to say that the from one place of removal to another place of removal and not to the destination as defined in Rule 2(1)(ii) of Cenvat Credit Rules, 2004. .....

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the place where sale has taken place is the place where transfer of property in goods takes place from the seller to the buyer. In that circumstances, assessee is entitle to avail Outward transportation Service charges. 4. Heard the parties and cons .....

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der has explained that - (6) It is reiterated that the place of removal needs to be ascertained in term of provisions of Central Excise Act, 1944 read with provisions of the Sale of Goods Act, 1930. Payment of transport, inclusion of transport charge .....

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