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    <title>2019 (7) TMI 561 - CESTAT CHENNAI</title>
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    <description>The Tribunal found the appellants eligible for credit on outward transportation of goods up to the buyer&#039;s premises. Relying on purchase orders specifying delivery at the customer&#039;s place, the Tribunal determined the buyer&#039;s premises as the place of removal. Citing legal precedents, including Roofit Industries Ltd. and CCE Vs Ultratech Cement Ltd., the Tribunal concluded in favor of the appellants, emphasizing the importance of contractual terms and evidence in credit eligibility determinations. The judgment overturned the disallowance of credit, allowing the appeals with consequential benefits as per the law.</description>
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    <pubDate>Wed, 10 Jul 2019 00:00:00 +0530</pubDate>
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      <title>2019 (7) TMI 561 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=382865</link>
      <description>The Tribunal found the appellants eligible for credit on outward transportation of goods up to the buyer&#039;s premises. Relying on purchase orders specifying delivery at the customer&#039;s place, the Tribunal determined the buyer&#039;s premises as the place of removal. Citing legal precedents, including Roofit Industries Ltd. and CCE Vs Ultratech Cement Ltd., the Tribunal concluded in favor of the appellants, emphasizing the importance of contractual terms and evidence in credit eligibility determinations. The judgment overturned the disallowance of credit, allowing the appeals with consequential benefits as per the law.</description>
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