2019 (5) TMI 1616

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.... H.C. Saini, DR for the Respondent ORDER Per Anil Choudhary: 1. The issue in this appeal is whether the appellant-assessee, a manufacturer of Asbestos Cement Sheets, Asbestos Pressue Pipe and Glass Fiber Reinforced Plastic Pipes, etc. whether they have correctly taken cenvat credit on the cost of transportation, for clearance of their goods from the factory to the premises of their buyer.....

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....he place of removal and the same was further clarified that till the point where the property in the goods is transferred. It was clarified that where the manufacturer delivers goods at the buyers premises and buyers accepts goods after such inspection, and the goods remain the property of the manufacturer till the door of the buyer, in such case manufacturer was entitled to take cenvat credit til....

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....ement Ltd. V/s Additional Commissioner, Bangalore 2015 (40) STR 645. Being aggrieved Revenue preferred appeal before Hon'ble Rajasthan High Court being Appeal No. DB Central Excise Appeal No. 15/2018 and by order dated 19th September, 2018, Hon'ble High Court considered the appeal of Revenue and also cross objections filed by the appellant-assessee and were pleased to remand the matter to the Trib....

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....ber, 2017. Wherein this Tribunal held that the appellant is entitled to Cenvat Credit following its precedent judgment in Birla Corporation Ltd. V/s CCE, Jaipur-II, also in Madras Cement Ltd. V/s Additional Commissioner of Bangalore of the Karnataka High Court. According to appellant as the issue was debateable and there were divergent views of the different Benches of the High Court and this Trib....