2012 (2) TMI 265

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Matter was not contested at earlier stages by the Appellants and they did not have opportunity to adduce evidence. Now evidences are submitted which should be examined and credit allowed if they are legally eligible. The impugned order is set aside and the appeal is allowed by remand to the original authority. - E/Appeal No.30/2009-SM - - - Dated:- 10-1-2012 - Mr.Mathew John, J. Appeared .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sel for the appellants says that the three conditions laid down in the circular namely i) goods to be delivered at the buyers premises; 2) the insurance to be arranged by the seller and 3) excise duty on the finished goods to be paid on value inclusive of freight are satisfied in this case and hence the disputed cenvat credit should be allowed. 3. The AR for Revenue draws my attention to para .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble for impugned cenvat credit. 5. Considered arguments of both sides. I find that the basis on which the finding is given in para 8.9 of the order in original is not clear. The appellants have produced copies of purchase order dated 17.6.05 placed on Batliboi which shows that all the three conditions are satisfied. He provides such evidence for all transaction on the value of outward transact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X