2017 (4) TMI 983

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....ant Shri D.K. Deb, Assistant Commissioner (AR), for Respondent ORDER These appeals are filed by the appellant-assessee against Order-in-Appeal No. 48-50/CE/APPL/NOIDA/08 dated 10/03/2008 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2.  In all these appeals filed by the appellants, manufacturers of pipes and tubes of steel falling under Chapter 73 of the GTA....

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....gh Court in the case of Commissioner of Central Excise Vs Philips Carbon Black Ltd. reported at 2016 (44) S.T.R. 253 (Guj.). The Hon'ble High Court has decided the issue in favour of the assessee, by observing as follows:- "21.  We must, however, for our curiosity reconcile the expression "from the place of removal" occurring in the earlier part of the definition with words "up to the plac....