2015 (5) TMI 982

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....e For the Respondent : Shri Ashutosh Nath, Asstt Commissioner ( AR ) ORDER Per Ramesh Nair These appeals are directed against Orders-in-Appeal No. P-III/VM/239/2009 dtd. 6/11/09, and No. PIII/VM/238/2009 dated 6/11/2009 passed by the Commissioner of Central (Appeals), Pune-III, wherein Ld. Commissioner upholding the demand of Cenvat credit, rejected the appeals of the appellant. 2. ....

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....sing recovery of inadmissible Cenvat credit alongwith interest and penalty for wrong availment of Cenvat Credit. Show cause notices were adjudicated wherein demand of Cenvat Credit was confirmed and penalty and interest were demanded. Aggrieved by the said orders, appellant filed appeals before the Commissioner (Appeals) who upheld the demand and rejected the appeals. 3. None appeared on behalf....

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....emoval is the factory gate and therefore credit could not allowed beyond the place of removal i.e. factory gate. The goods have been cleared for export from the place of removal. In case of export, ownership of the goods remains with exporter and therefore all the expenditure for the clearances of the goods up to port is borne by the exporters and in the present case also the export price is CIF t....