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    <title>2017 (7) TMI 164 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat Credit on handling charges at the customer&#039;s premises. The judgment emphasized the significance of contractual agreements in determining the place of delivery for Cenvat Credit eligibility, contrary to the initial denial based on the place of removal being considered as the factory gate. The impugned order was set aside, and the appeal was allowed with consequential relief, if any, as per the law.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat Credit on handling charges at the customer&#039;s premises. The judgment emphasized the significance of contractual agreements in determining the place of delivery for Cenvat Credit eligibility, contrary to the initial denial based on the place of removal being considered as the factory gate. The impugned order was set aside, and the appeal was allowed with consequential relief, if any, as per the law.</description>
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