https://www.taxtmi.com/caselaws?id=353940 On FOR sales where freight is included in the assessable value and the manufacturer bears transit risk until delivery at the customer's premises, the place of removal may extend beyond the factory gate. The note explains that the relevant place of removal depends on the transaction terms, including when property in the goods passes and who bears risk during transit. Where contractual terms and customer declarations show delivery is completed only at the customer's premises, that location can be treated as the place of removal, supporting Cenvat credit on outward freight. 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 On FOR sales where freight is included in the assessable value and the manufacturer bears transit risk until delivery at the customer's premises, the place of removal may extend beyond the factory gate. The note explains that the relevant place of removal depends on the transaction terms, including when property in the goods passes and who bears risk during transit. Where contractual terms and customer declarations show delivery is completed only at the customer's premises, that location can be treated as the place of removal, supporting Cenvat credit on outward freight. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353940