2015 (3) TMI 1063

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..... Therefore, the appellant is entitled to take Cenvat credit in the light of C.B.E. & C. Circular No. 97/8/2007, dated 23-8-2007. In these circumstances, I hold that appellant is entitled to take Cenvat credit. Consequently, impugned order is set aside. - Decided in favour of assessee. - 55548/2013-(SM) - Final Order No. A/51021/2015-EX(SM)(BR) - Dated:- 31-3-2015 - Shri Ashok Jindal, Member (J) .....

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..... n the other hand, learned AR relies on the decision of Hon ble High Court of Calcutta in the case of CCE, Kolkata v. Vesuvious India Ltd. [2014 (34) S.T.R. 26 (Cal.)]. As there are two contra decisions of two High Courts and both are not having jurisdiction on me while deciding this case, therefore, I am taking my independent view. Further, I find that in this case the transportation cost has been .....

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