Supreme Court of India
Commissioner of Central Excise Belgaum v. M/s. Vasavadatta Cements Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the appe als are bereft of any merit and are accordingly dismissed.
Judgment, page 7
From the headnote
CENVAT Credit Rules, 2004: r. 2(1) – CENVAT credit – Entitlement to – On input se rvice. i.e. tax paid on transportation of final products fro m the place of removal to depots or the buyers premises – Held: Assessee is entitled to CENAT credit on the tax paid on the transportation of the final product from the place of removal upto the first point whe ther it is depot or the customer. Dismissing the appeal of the Revenue and allowing t hose of the assessees, the Court HELD: The expression used in r. 2(1) of CENVAT Credit Rules, 2004 is “from the place of removal”. It has to be from the place
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