9911796707
TMI Blog2013 (10) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Appellant. Dr. B.S. Meena, Addl. Commissioner (AR), for the Respondent. ORDER The appeal and stay application are directed against Order-in-Appeal No. PKS/133/2011, dated 13-10-2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-III. 2. The appellant, M/s. Exide Industries Ltd., are manufacturers of electric storage batteries. They sold the said batteries t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/- was sought to be recovered under Rule 14 of the Cenvat Credit Rules read with Section 11A of the Central Excise Act, 1944 along with interest thereon under Section 11AB ibid and also imposing a penalty of ₹ 2,000/- under Rule 15 of the Cenvat Credit Rules, 2004. Aggrieved of the same, the appellant filed an appeal before the lower appellate authority who vide the impugned order rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's premises and from the corresponding invoices it can be seen that no separate charges are made towards freight and insurance. Thus, the appellant has discharged Excise duty liability inclusive of value of freight and insurance and therefore, she pleads for grant of stay. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 (23) S.T.R. 97 (Kar.) is on a different footing of the legal provisions. W.e.f. 1-4-2008, outward transportation up to the 'place of removal' was included in the definition of 'input services' and only transportation undertaken beyond the 'place of removal' was excluded from the scope of 'input services'. In the present case, as observed earlier, 'place of removal' is the buyer's premises as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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