2012 (9) TMI 747

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..... place of removal has to be considered as the port where the goods are put on board the ship or the aircraft as the case may be - in favour of assessee.
Mr. B.S.V. Murthy, J. For Appellant : Shri B.V. Joshi, A.R. Per : Mr. B.S.V. Murthy; The facts of the case in brief are that during the course of EA-2000 Audit, it was noticed that the respondent, during the period October 2007 to January 2 .....

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..... credit is not admissible because the credit is available only up to the place of removal and in this case is the place of removal is factory gate whereas credit has been availed in respect of export of the goods. I find that the ld. Commissioner for allowing the credit has relied upon the following Tribunal s decisions. (i) CCE Vs. Adani Pharmachem Pvt. Ltd. 2008 (232) ELT 0804 (Tri. Ahmd.) (i .....

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