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TMI Blog2024 (9) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ND MR. C. L. MAHAR, MEMBER (TECHNICAL) Shri. Saurabh Dixit, Advocate for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent ORDER The issue involved in the preset case is that whether the appellant is eligible for Cenvat Credit on outward transportation in respect of sale of goods under following of four categories of transportation:- 1. Transportation from factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) as well as Commissioner and the said orders were accepted by the department has no further appeal was filed. Confirmation of acceptance of those order has been placed by the revenue through AR. He placed reliance on the following judgments:- * Cantabil Retail India Ltd. 2018 (17) G.S.T.L. 275 (Tri. - Del * Sports & Leisure Apparel Ltd. 2016 (6) TMI 468 - CESTAT ALLAHABAD * Vas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have carefully considered the submission made by both the sides and perusal of the records. We find that, the lower authorities have confirmed the demand only on the basis of Kolkata High Court judgment in the case of Vasuvious India Pvt. Ltd.-2014 (34) STR 26 (Cal.). It was also observed by the Learned Commissioner adjudication that the judgment in the case of Commissioner of Central Excise in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible. The said judgments of this Tribunal were upheld by the Hon'ble Gujarat High Court which was report at M/s. Ultratech Cement Ltd. -2020 (3) TMI 1206- GUJARAT HIGH COURT. 4.1 As per the above position, we are of the view that the entire matter needs to be re-considered in the light of the fact of the present case and on the basis of various judgments delivered by the different forum subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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