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of <h1>New Circular Clarifies 'Place of Removal' Under Central Excise Act; Affects CENVAT Credit Rules Interpretation.</h1> The circular addresses the interpretation of 'place of removal' under the Central Excise Act and the CENVAT Credit Rules, influenced by several Supreme Court judgments. It rescinds a previous circular and omits certain clauses from another, clarifying that 'place of removal' should generally be determined with reference to the manufacturer's premises, except in specific cases like FOR destination sales. It also addresses the non-admissibility of CENVAT Credit on Goods Transport Agency services beyond the 'place of removal' following a Supreme Court ruling. The circular advises against invoking extended limitation periods for past cases based on alternative interpretations before these judgments.
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