Appellants can claim Cenvat credit on GTA, CHA, and wharfage charges as export goods are removed at the port.

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Full Text of the Document

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....Cenvat Credit - export of goods - place of removal - it is the undisputed policy of the Government not to burden the export goods with domestic taxes as has been noted in various decisions of the Tribunal - Having decided that the place of removal is the Port, we hold that the appellants are eligible for cenvat credit on GTA, CHA and wharfage charges - AT....