Determination of place of removal - reg.

Place of removal requires transfer of property under the Sale of Goods Act, not merely transport or insurance claims.

The definition of place of removal in the CENVAT Credit Rules applies where credit is available up to that place; the place of removal is the place where sale occurs, determined by when property in goods passes from seller to buyer under the Sale of Goods Act, 1930. Transport payment, inclusion of transport in price, insurance payment, or who bears transit risk are not decisive; contractual terms, conduct of parties and statutory rules on appropriation and delivery must be used to ascertain the transfer of property and thereby the place of removal.