https://www.taxtmi.com/circulars?id=53245 Determination of place of removal for CENVAT credit follows the Sale of Goods Act: when a seller delivers goods to a carrier or bailee for transmission without reserving disposal, property passes to the buyer and that handover point (commonly factory gate, warehouse or depot) is the place of removal. For manufacturer-exporters the place of removal is the port/ICD/CFS where the shipping bill is filed; for merchant-exporter transactions it is where property passes from manufacturer to merchant exporter, usually the factory gate, but never beyond the port/ICD/CFS where the shipping bill is filed. en-us Sat, 28 Feb 2015 00:00:00 +0530 Mon, 02 Mar 2015 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53245 Determination of place of removal for CENVAT credit follows the Sale of Goods Act: when a seller delivers goods to a carrier or bailee for transmission without reserving disposal, property passes to the buyer and that handover point (commonly factory gate, warehouse or depot) is the place of removal. For manufacturer-exporters the place of removal is the port/ICD/CFS where the shipping bill is filed; for merchant-exporter transactions it is where property passes from manufacturer to merchant exporter, usually the factory gate, but never beyond the port/ICD/CFS where the shipping bill is filed. Circulars Central Excise Sat, 28 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53245