2009 (7) TMI 897

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..... any finding on the parameter laid down in the circular No. 97/8/2007/ST, dated 23.08.2007 thus the remand back the matter to the original authority. - E/649 OF 2007 - A/388 OF 2009/SMB/C-IV - Dated:- 2-7-2009 - ASHOK JINDAL, JUDICIAL MEMBER N.A. Sayeed for the Appellant. V.B. Gaikwad for the Respondent. ORDER 1. In this appeal, the only issue is that whether the respondent is entit .....

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..... transportation is allowed only up to the place of removal, it means that Cenvat credit of GTA for outward transportation is allowed up to factory gate or depot which is the place of removal, in the present case and not onwards from the place of removal to the customer's premises. 3. Ld. Advocate for the respondent placed reliance on the decision in the case of ABB Ltd. v. CCE ST [2009] 21 STT 77 .....

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..... uction or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be stored without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory; from where such goods are removed." 6. Wherein it .....

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