Outward transportation from factory to port is ‘input service’ & Eligible for Cenvat Credit

CESTAT, MUMBAI BENCH Oriental Containers Ltd. versus Commissioner of Central Excise, Thane ORDER NOS. S/100 & 101/12/SMB/C-IV & A/32 & 33/12/SMB/C-IV APPLICATION NOS. E/S/1885 & 1886 OF 2010 APPEAL NOs. E/1745 & 1746 OF 2010 MARCH 19, 2012 ORDER P.R. Chandrasekharan, Technical Member – These say applications and appeals are directed against order-in-appeal No. SB(94)/Th-I/10 & SB (95) Th-I/10 dated 21/07/2010 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The facts arising for consideration of this case are briefly stated below: 2.1 The appellant i...