2008 (8) TMI 66

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..... - Circular No.137/3/2006-CX.4 dt. 2/2/2006 - In view of the fact that consignment agent premises is also defined as a place of removal and the property in the goods never passes to a consignment agent, respondents are eligible for the cenvat credit. - E/179/2007 - A/1646/WZB/Ahd/2008-CII - Dated:- 13-8-2008 - Shri B.S.V. Murthy Member (Technical) (Final Order No. A/1646/WZB/Ahd/2008-CII .....

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..... redit is not correct. Ld. Advocate on behalf of the respondents draws my attention to para-3 of the same circular wherein the place of removal has been discussed and according to him consignment agent's premises has been included as one of the places of removal. Further he also submits that the transportation expenses are borne by the manufacturer in the case of consignment agent and the property .....

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