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    <title>2016 (10) TMI 508 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and granting the appellant consequential benefits. It held that the conditions for availing Cenvat credit on outward transportation for finished goods were met, as the ownership and risk of goods remained with the seller until delivery, and freight charges were integral to the price of goods. The Tribunal disagreed with the Commissioner (Appeals) and emphasized that the appellant was entitled to claim Cenvat credit based on the circumstances of the case.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order and granting the appellant consequential benefits. It held that the conditions for availing Cenvat credit on outward transportation for finished goods were met, as the ownership and risk of goods remained with the seller until delivery, and freight charges were integral to the price of goods. The Tribunal disagreed with the Commissioner (Appeals) and emphasized that the appellant was entitled to claim Cenvat credit based on the circumstances of the case.</description>
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