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    <title>2018 (2) TMI 1394 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals for cenvat credit up to April 2008, determining that delivery at the buyer&#039;s premises constituted the &quot;place of removal&quot; for the benefit. However, for the post-2008 period, the case was remanded for further verification of purchase orders and invoices to establish ownership transfer at the buyer&#039;s premises. The Original Authority was directed to complete adjudication within three months, providing the appellant with a personal hearing. The judgment focused on the significance of ownership transfer at the buyer&#039;s premises in determining cenvat credit eligibility for outward freight.</description>
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      <title>2018 (2) TMI 1394 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=355973</link>
      <description>The Tribunal allowed the appeals for cenvat credit up to April 2008, determining that delivery at the buyer&#039;s premises constituted the &quot;place of removal&quot; for the benefit. However, for the post-2008 period, the case was remanded for further verification of purchase orders and invoices to establish ownership transfer at the buyer&#039;s premises. The Original Authority was directed to complete adjudication within three months, providing the appellant with a personal hearing. The judgment focused on the significance of ownership transfer at the buyer&#039;s premises in determining cenvat credit eligibility for outward freight.</description>
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