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    <title>2017 (9) TMI 549 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order denying Cenvat credit on outward transportation service for the period December 2007 to April 2008. The appellant, engaged in manufacturing clinker and cement, was found entitled to the credit based on ownership of goods cleared from the factory to the packing plant. The Tribunal referenced relevant case law and circulars to support the appellant&#039;s position, emphasizing that the factory gate is not always the place of removal when duty is charged at a specified rate.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347792</link>
      <description>The Tribunal allowed the appeal, setting aside the order denying Cenvat credit on outward transportation service for the period December 2007 to April 2008. The appellant, engaged in manufacturing clinker and cement, was found entitled to the credit based on ownership of goods cleared from the factory to the packing plant. The Tribunal referenced relevant case law and circulars to support the appellant&#039;s position, emphasizing that the factory gate is not always the place of removal when duty is charged at a specified rate.</description>
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