Goods Near Ports Not Considered In Stock by Tribunal; Already Moved from Factory with Buyer Invoices.

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....CENVAT Credit - goods stored in the godown/depot near the ports - goods in stock or not - in the present case, the Adjudicating Authority as well as learned Tribunal rightly came to the conclusion that the goods in question could not be said to be lying with the assessee in stock as they had already been removed to the port area from the factory on the basis of issuance of invoices disclosing buyers name. - HC....