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TMI Blog2016 (12) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... Kolkata High Court in the case of CCE, Kolkata Vs. Vesuvious India Ltd. [2013 (12) TMI 1025 - CALCUTTA HIGH COURT] has upheld the authenticity of CBEC Circular No. 97 (8)/2007-ST DATED 23/08/2007. It is observed from para 8.2 of the said circular dated 23/8/2007 that one of the conditions for availing such credit is that seller has to bear the risk of loss or damage to the goods during transit - a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Patna. 2. Shri S. Mukhopadhyay, Supdt. (A.R. ) on behalf of the Revenue argued that appellant has taken credit on outward transportation from the place of removal . It is also the case of the Revenue that CBEC Circular No. 137/3/2006-CX dated 2/2/2006 is not applicable as held by the first appellate authority. It is the case of the Ld. A.R. that as per the language of contract reproduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority and not from the date of receipt of Order-in-Appeal dated 11/02/2010. Ld. Consultant relied upon the Apex Court decision in the case of CCE Vs. M.M. Rubber Co. reported in 1991(55) E.L.T. 289 (S.C.). 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether appellant will be eligible to CENVAT Credit on transportation services fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise as the issue is not pertaining to order-in-review passed by the Committee of Commissioner. Accordingly, in the present appeal the relevant date for the purpose of computing available period has to be calculated from the date of receipt of Order-in-Appeal passed by the first appellate authority. Accordingly, preliminary objection raised by the respondent is rejected. 5. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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