COMMISSIONER OF CENTRAL EXCISE, MEERUT-II Vs. BAJAJ HINDUSTAN
LAWS(CE)-2015-6-16
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on June 10,2015

Commissioner Of Central Excise, Meerut -Ii Appellant
VERSUS
Bajaj Hindustan Respondents


Referred Judgements :-

LAFARGE INDIA PVT. LTD. V. CCE,RAIPUR [REFERRED TO]


JUDGEMENT

ASHOK JINDAL,J - (1.)REVENUE is in appeal against the impugned order wherein the learned Commissioner (Appeals) has dropped the proceedings against the respondent which were initiated against the respondent for availing the Cenvat credit on goods transport agency service for transportation of goods up to the place of buyers.
(2.)The facts of the case are that the appellant is manufacturer of sugar and molasses and they are selling the goods up to the place of buyers. They are bearing the cost of transportation. They are having ownership of goods till goods reaches up to the place of buyer and also bears the insurance cost of transportation of goods. Revenue is of the view that as per definition of [Rule] 4(3)(2) of Cenvat Credit Rules, 2004, the place of removal is the factory of appellant and therefore, they are not entitled to take Cenvat credit on outward transportation service beyond the place of removal, i.e. factory. In these set of facts, show cause notice was issued. Cenvat credit is sought to be denied which was affirmed by the adjudicating authority. On appeal before learned Commissioner (Appeals) he observed that respondent has complied with the condition of C.B.E. & C. Circular No. , dated 23 -8 -2007 and allowed the Cenvat credit and dropped the proceedings. Against the said order, Revenue is before me.
Learned AR submits that the respondent is not entitled to take Cenvat credit beyond the place of removal, that is factory in the light of decision of Lafarge India Pvt. Ltd. v. CCE, Raipur [2012 (1) ECS (3) (Tri. -Del.)]. Therefore, respondent is not entitled to take Cenvat credit.

(3.)HEARD the learned AR and perused the record.
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