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    <title>2026 (9) TMI 1749 - CESTAT KOLKATA</title>
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    <description>Cenvat credit on outward transportation is admissible where goods are supplied to the buyer&#039;s premises and the supplier bears the freight. Invoices establishing delivery at the buyer&#039;s premises and freight borne by the supplier support treatment of that premises, rather than the factory gate, as the relevant place of removal. Credit on those transportation charges is therefore correctly availed, and its denial is unsustainable.</description>
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      <description>Cenvat credit on outward transportation is admissible where goods are supplied to the buyer&#039;s premises and the supplier bears the freight. Invoices establishing delivery at the buyer&#039;s premises and freight borne by the supplier support treatment of that premises, rather than the factory gate, as the relevant place of removal. Credit on those transportation charges is therefore correctly availed, and its denial is unsustainable.</description>
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