2010 (5) TMI 333

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..... ers' premises. Said credit was denied. However, both sides confirmed that issue involved in instant case was subject matter of Larger Bench's decision in case of ABB Ltd. v. CCE & ST 2009 -TMI - 34139 - CESTAT, BANGALORE and said decision had since been stayed by High Court. Held that - thus the instant appeal was to be listed after decision of High Court. - E/762 OF 2007 - 276 OF 2010 - Dated:- .....

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..... the customers who are industrial consumers of the impugned nitrogen and oxygen gases. He also states that in the case of the present appellant, the freight is included in the assessable value of the impugned goods. 2. Shri T.H. Rao, learned SDR appearing for the Department states that the place of delivery cannot be taken as the place of removal and since the manufacture of the impugned goods i .....

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..... BB Ltd. (supra) has since been stayed by the Hon'ble High Court of Karnataka, on an appeal by the Department, and both sides request that the final decision in this appeal should be kept pending till the outcome of the Department's appeal before the said High Court. 4. Accordingly, taking into consideration, submissions from both sides, and with the consent of both sides, the Registry is direct .....

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