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<h1>Chhattisgarh HC rules clinker movement not removal under Central Excise Act</h1> The Chhattisgarh HC dismissed the appeal under Section 35G of the Central Excise Act, 1944. Movement of clinker by the assessee does not constitute ... CENVAT Credit - movement of clinker by the assessee does not include the removal from the place - should be treated as “place of removal” in terms of the statutory provisions in the Central Excise Act - HELD THAT:- There are no substantial question of law arises at the instance of the Revenue in this appeal, to be answered in its favour. Appeal dismissed. The Chhattisgarh High Court dismissed the appeal under Section 35G of the Central Excise Act, 1944. The movement of clinker by the assessee does not constitute removal from the place of removal as per statutory provisions. The Tribunal's decision was affirmed, and no substantial question of law was found in favor of the Revenue.
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