Place of removal in cases where duty is not payable on transaction value shall be place where duty is paid

CESTAT, NEW DELHI BENCH Lafarge India (P.) Ltd. versus Commissioner of Central Excise, Raipur Stay Order No. 1061 of 2012-EX (BR) Application No. E/Stay/3810 of 2011 Cross Objection No. 95 of 2012 Appeal No. 2962 of 2011 July 10, 2012 ORDER Rakesh Kumar, Technical Member The appellant manufacture cement clinker and cement chargeable to Central excise duty under Chapter 25 of the Central Excise Tariff in their factory at Sonadih. They avail Cenvat credit of central excise duty paid on inputs and capital goods and service tax paid on input services used in or in relation to manu...