9911796707
TMI Blog2009 (7) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... indal: This appeal is filed by the Revenue against the order of the Commissioner (Appeals), wherein the Commissioner (Appeals) held that the respondent has followed the Board Circular No. 97/6/2007-ST dated 23.08.2007 [reported in 2007 (82) RLT M9] and the appeal of the Department was dismissed. 2. Brief facts of the case are that the respondent availed Cenvat credit in respect of the inputs as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2007 [reported in 2007 (82) RLT M9] "I find that all the final products manufactured by the assessees are against the purchase orders and the transaction value appearing on the clearance documents namely invoices issued by the assessees is the one as agreed upon or contracted by the buyers and such value includes the element of transportation or freight charges on which Central Excise duty is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the ownership of the goods as well as risk vests with the assessees till such location". Accordingly, the show cause notice was withdrawn and the same was confirmed by the Commissioner (Appeals). 4. Aggrieved by the same, the Department filed the appeal on the ground that the period involved in this case is from April 2005 to September 2006 and the show cause notice was dropped on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid down in the Circular dated 23.08.2007. In the present case, the assessee has fulfilled the requirements of the Circular dated 23.08.2007. Accordingly, the assessee was entitled for Cenvat credit. 8. I have gone through the facts of the case and find that the respondent has fulfilled with the conditions of the Circular dated 23.08.2007 [reported in 2007 (82) RLT M9], which lays down the rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
