2011 (8) TMI 398

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..... 007. Proceeding were initiated for recovery of the same on the ground that the credit availed was inadmissible since credit has been taken on freight outward basis. The learned Commissioner (Appeals) in the impugned order has allowed the appeal filed by the respondents relying upon the decision of the Larger Bench of the Tribunal in the case of India Cement reported in 2009-TIOL-830-CESTAT-BANG-LB .....

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..... 4.08, the credit would be admissible up to the place of removal and a view has also been taken that the amendment is not clarificatory in nature. Since the issue is squarely covered by the decision of the Hon'ble High Court in the case of ABB Ltd. which is the latest decision on the subject and which has taken into account all aspects into consideration, respectfully following the same, I consider .....

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