2018 (1) TMI 708

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....tes - for the appellant. Shri H.C. Saini, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran The appeal is against order dated 29/06/2017 passed by Commissioner of Central Excise, Udaipur. During the submission the learned Counsel for the appellant submits that the dispute is with reference to the eligibility of Cenvat credit on GTA services paid on the goo....

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....here the duty on the final product is levied at a specific rate or on ad valorem rate but the value determined on the basis of MRP under Section 4A or on tariff value fixed under Section 3(2), the place of removal would be the factory gate. This judgment was reversed by the Chhattisgarh High Court in Ultratech Cement Ltd. v. CCE, Raipur reported in 2014-TIOL-1437-HC-Chhattisgarh-CX = 2014 (307) E.....

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....at the factory gate, but at the customer's premises, held the High Court. 12. On the above premises and in the light of the judgment of the Punjab & Haryana High Court in Gujarat Ambuja Cements Ltd. v. CCE, Ludhiana (supra) and the inter partes judgment, of the Chhattisgarh High Court in Ultratech Cement Ltd. v. CCE, Raipur (supra), considered in the light of the clear and specific pleadi....