2017 (9) TMI 549

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....ling Cenvat credit on outward transportation service as appellant cleared the cement in loose bulk to their packing unit in terms of notification No.4/2006 CE as amended by Notification No.4/2007-CE with effect from 1.3.2007. The Government notified cement under the 3rd Schedule for assessment under Section 4A of the Central Excise Act, 1944, wherein the goods falling under 2523.29, packing, repackaging, labeling, etc. amounted to manufacture. Therefore, the appellant got themselves registered for their packing plant and also availed Cenvat credit on Goods Transport Agency service for outward transportation of loose cement from their factory premises upto the packing plant from where the packed cement was sold in market. During the course o....

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....t they are entitled to cenvat credit on outward transportation of goods as goods were not sold but sent to their packing plant. 5. On the other hand, leaned DR reiterated the findings of the impugned order. 6. Heard both sides. Considered the submissions. 7. On careful consideration of submissions of both the sides, I find that in this case, the goods in question cleared from the factory of the appellants to their packing plant, the appellant remained the owner of the said goods. And it is a fact that the cost of goods transportation agent services has been included in the assessable value of the goods, therefore, in the light of CBEC Circular No.97/8/07 dated 23.8.07, the appellant is entitled to avail cenvat credit as held by Hon'ble A....