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    <title>2017 (9) TMI 1371 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal by Hawkins Cookers Ltd., emphasizing that the place of removal should be determined based on the specific circumstances of each case. The decision highlighted the importance of analyzing the facts and documentation to ascertain the actual place of removal for claiming cenvat credit on GTA services used for supplying goods to own depots. The Tribunal concluded that the credit of GTA service up to the depot would be available, regardless of trans-shipment at Bhiwandi or elsewhere.</description>
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      <description>The Tribunal allowed the appeal by Hawkins Cookers Ltd., emphasizing that the place of removal should be determined based on the specific circumstances of each case. The decision highlighted the importance of analyzing the facts and documentation to ascertain the actual place of removal for claiming cenvat credit on GTA services used for supplying goods to own depots. The Tribunal concluded that the credit of GTA service up to the depot would be available, regardless of trans-shipment at Bhiwandi or elsewhere.</description>
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