TMI Blog2018 (11) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. C. J. MATHEW, TECHNICAL MEMBER Mrs. Kavita Podwal, Superintendent (AR) For the Appellant Ms Parvathi S, Advocate For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dated 30.06.2009 passed by the Commissioner whereby the Commissioner (Appeals) has dropped the proceedings in the show-cause notice. Briefly the facts of the present case are that the respondents are engaged in the manufacture of Unwrought Zinc, Sulphuric Acid and Cadmium falling under Chapter 7901, 2807 and 8107 of the CETA, 1985 and are availing the cenvat credit on inputs, capital goods and input services. On verification of the records maintained by the assessee, it was found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipuram to depot of various consignment agents located all over India and the product is sold to the buyers/customers only from the premises of the consignment agent and it is at this stage the goods enter the stream of trade. He further submitted that the respondent had only mentioned about one product i.e. Zinc and is silent about the other product i.e. Sulphuric Acid and Cadmium which leads to the conclusion that the respondent has more than one place of removal. He further submitted that the order of the Commissioner in accepting one of them as the place of removal and allowing the benefit of the service tax credit does not appear to be correct in law. 4. On the other hand the learned counsel appearing for the assessee defended the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured in their factory to the consignment agent s premises through transporters viz. M/s. Surat Goods Transport Pvt. Ltd. and Lakshmi Transport Company, Kalamassery, paying duty at the factory gate, on the value prevailing at the depot on the date of removal. Further, the selling agents are required to sell these products at the price specified by the assessee and shall not sell the goods outside their territory apart from other conditions specified in the agreement entered into. Moreover, the copies of the documents covering insurance, transportation, payment of freight and sales tax on record also substantiate that sales in these cases are being actually affected from the selling agent s premises. The invoices indicate that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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