9911796707
TMI Blog2014 (3) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... authority observed that the insurance policy has not mentioned in particular transportation to a buyer and which is only open and general in nature - There is no force on such finding - There is no requirement that each consignment would cover separate policy. In other words, it is required that insurance policy must be in the name of appellant to claim the benefit of policy in respect of transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand of Rs.1,74,701/- under Rule 14 of CENVAT Credit Rules, 2004 read with Section 11A (2) of the Central Excise Act, 1944 along with interest under Section 11AB of the Act and penalty of equal amount under Section 11AC of the Act. Commissioner (Appeals) upheld the adjudication order. 2. The learned counsel for the appellant submits that in the present case, the place of removal is customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of PMP Auto Components (P). Ltd. Vs Commissioner of Central Excise, Mumbai-V reported in 2012 (284) ELT 536 (Tri.-Mumbai). 4. After hearing both sides and on perusal of the records, I find that the Tribunal in the case of Madras Cements Ltd (supra) held that after the amendment of Section 2(l) of CENVAT Credit Rules on 21.03.2008, the definition of "input service' means "any serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. I do not find any force on such finding. There is no requirement that each consignment would cover separate policy. In other words, it is required that insurance policy must be in the name of appellant to claim the benefit of policy in respect of transportation of goods. The case law relied upon by the authorized representative in the case of PMP Auto Components (P) Ltd. (supra) is a stay orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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