https://www.taxtmi.com/caselaws?id=353940 For sales on an FOR basis, the customer's premises may constitute the place of removal where freight is included in the assessable value, excise duty is paid on that composite value, title passes on delivery, and the manufacturer bears transit risk until delivery. On these transaction-specific facts, outward transportation from the factory or depot to the customer's premises qualifies for Cenvat credit because the removal is completed only at delivery. The place of removal is therefore not invariably limited to the factory gate. en-us Thu, 09 Nov 2017 00:00:00 +0530 Mon, 15 Jan 2018 14:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353940 For sales on an FOR basis, the customer's premises may constitute the place of removal where freight is included in the assessable value, excise duty is paid on that composite value, title passes on delivery, and the manufacturer bears transit risk until delivery. On these transaction-specific facts, outward transportation from the factory or depot to the customer's premises qualifies for Cenvat credit because the removal is completed only at delivery. The place of removal is therefore not invariably limited to the factory gate. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353940