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TMI Blog2015 (10) TMI 2285X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation was also borne by the respondent and respondent was the owner of the goods till goods reached the premises of buyer. As these facts are not in dispute, therefore, I hold that respondent has complied with the condition of CBEC Circular No. 97/8/2007-ST dated 23.8.07 - Respondent has correctly availed cenvat credit on outward transportation service. Reliance placed by the Revenue in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods up to the place of buyers. 2. The facts of the case are that the appellant is manufacturer of sugar and molasses and they are selling the goods upto to the place of buyers. They are bearing the cost of transportation. They are having ownership of goods till goods reaches upto the place of buyer and also bears the insurance cost of transportation of goods. Revenue is of the view that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lafarge India Pvt. Ltd. vs. CCE Raipur [ 2012 (1) ECS (3) Tri-Del)]. Therefore, respondent is not entitled to take cenvat credit. 4. Heard the learned AR and perused the record. 5. It is not in dispute that the respondent has not complied with the condition of CBEC Circular No. 97/8/2007-ST dated 23.8.07 i.e. cost of transportation has been borne by the respondent. Insurance cost of transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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