https://www.taxtmi.com/caselaws?id=344532 The Tribunal remanded the case to determine the "place of removal" for eligibility of CENVAT Credit on outward freight based on the sale agreements. The CBEC circulars emphasizing the importance of the sale contract in determining the place of removal were considered binding. The original authority was tasked with examining the sale agreements to ascertain whether the sale occurred at the factory gate or the buyer's premises. The Tribunal set aside the previous orders, providing the appellants with a chance for a hearing and keeping all issues open for reconsideration. en-us Mon, 27 Feb 2017 00:00:00 +0530 Mon, 01 Jan 2018 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344532 The Tribunal remanded the case to determine the "place of removal" for eligibility of CENVAT Credit on outward freight based on the sale agreements. The CBEC circulars emphasizing the importance of the sale contract in determining the place of removal were considered binding. The original authority was tasked with examining the sale agreements to ascertain whether the sale occurred at the factory gate or the buyer's premises. The Tribunal set aside the previous orders, providing the appellants with a chance for a hearing and keeping all issues open for reconsideration. Case-Laws Central Excise Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344532