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TMI Blog2017 (2) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... issed - decided against Revenue. - E/2143/2009-EX.(DB) - A/50207/2017-EX[DB] - Dated:- 11-1-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Shri Yogesh Agarwal, D.R. for the appellant Ms. Chitra Y. Prande, Advocate for the respondent Per Ashok K. Arya: Revenue is in appeal against the Order-in-Original No.14/2009 dated 19.2.2009 whereunder Cenvat credit of ₹ 5,57,224/- has been disallowed and rest of the demand is dropped. 2. Revenue has been represented by Id. DR, Shri Yogesh Agarwal and the respondent viz. M/s Lafarge India Pvt. Ltd. has been represented by Id. Advocate, Ms. Chitra Y. Parande. 3. Revenue is in appeal against the order-in-original saying that Cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;factory or any other place or premises of production or manufacture of the excisable goods' from where such goods are removed. The definition under this clause does not require that the goods removed should be sold. Clearly, when the goods removed from a factory are not sold but further used in the manufacture of goods at another premises, as defined under sub-clause (i) ibid, the place of removal would be the factory of production itself. (iii) The definition of 'input service' only covers the transportation service used up to the 'place of removal'. As in the case of transfer of clinker from factory of the party to the sister unit, the 'place of removal' is the factory of the party itself, the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I 2008 (10) STR 382 (Tri.-Mum). (iii) In the light of the aforesaid judgements, stock transfer and sale cannot be equated. Transaction is Revenue Neutral as the Cost of Transportation of clinker to warehouse/sister unit would be treated as input service for the manufacture of cement by the sister unit therefore credit could be available at that stage. 6. After careful consideration of the facts, the submissions of both the sides and the case laws cited, it appears that the facts do not involve any sale of the goods in question. The goods viz. clinker is to be transported from party's premises to their sister unit premises and the respondent viz. Lafarge India Pvt. Ltd. is not taking any consideration for the same as Jojobera un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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