2017 (5) TMI 1294

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..... jeev Ranjan (Joint Commissioner) A.R. ORDER Per: Anil Choudhary The present appeal is filed by the appellant, M/s Jindal Pipes Ltd. against the Order-in-Appeal No.51-CE/MRT-II/2008 dated 17.3.2008 passed by Commissioner (Appeals) Central Excise Meerut-II]. 2. The brief facts of the case are that the appellant, M/s Jindal Pipes Ltd. is engaged in the manufacture of M.S. Pipes & Tubes of steel f .....

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..... by Hon'ble Gujarat High Court in the case of Commissioner of Central Excise Vs Philips Carbon Black Ltd. reported at 2016 (44) S.T.R. 253 (Guj.). The Hon'ble High Court has decided the issue in favour of the assessee, by observing as follows:- "21. We must, however, for our curiosity reconcile the expression "from the place of removal" occurring in the earlier part of the definition with words " .....

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..... manufacturer for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of "input service" provided in Rule 2(l) of the Cenvat Credit Rules, 2004." 6. Accordingly, following the law as explained by the Hon'ble High Court, we allow the appeal and set aside the impugned order. The appellant will be entitled to consequential b .....

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