2011 (3) TMI 1099

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..... re Bio-systems [2009 (7) TMI 226 - CESTAT, AHMEDABAD] has held such services to eligible input services for the purpose of modvat credit - Again the Board Circular No. 97/8/2000-ST dated 23.08.2007 clarifies about the place of removal - The said circular has been taken note of in the case of M/s. Adani Pharmachem Pvt. Limited [2008 (7) TMI 102 - CESTAT AHMEDABAD] - Surprisingly, the Commissioner ( .....

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..... r goods. The Tribunal in the case of CCE, Ahmedabad vs. Fine Care Bio-systems 2010 (17) STR 168 (Tri. Ahmd.), as also in the case of CCE Rajkot vs. Adani Pharmachem P. Limited 2008 (232) ELT 804 (Tri. Ahmd.) has held such services to eligible input services for the purpose of modvat credit. 3. Apart from the above judgments, I find that Board Circular No. 97/8/2000-ST dated 23.08.2007 clarifie .....

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