Place of Removal principle clarified: manufacturer premises determine excise point of removal; FOR sales and exports excepted. Determination of place of removal is generally tied to the manufacturer's premises or premises referable to the manufacturer (including depots and consignment agent premises), with each such premises constituting a separate place of removal for pricing/normal value. FOR destination contracts where ownership and risk remain with the seller until delivery form an exception. CENVAT credit for GTA services is restricted to transport up to the place of removal; transport beyond that to buyer premises is not admissible for the relevant period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of Removal principle clarified: manufacturer premises determine excise point of removal; FOR sales and exports excepted.
Determination of place of removal is generally tied to the manufacturer's premises or premises referable to the manufacturer (including depots and consignment agent premises), with each such premises constituting a separate place of removal for pricing/normal value. FOR destination contracts where ownership and risk remain with the seller until delivery form an exception. CENVAT credit for GTA services is restricted to transport up to the place of removal; transport beyond that to buyer premises is not admissible for the relevant period.
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