https://www.taxtmi.com/caselaws?id=288176 The Supreme Court ruled in favor of the appellant, a manufacturer of electrical transformers, regarding the determination of the "place of removal" for credit allowance in the case of delivery to the buyer's premises. The Court emphasized that in FOR destination sales where the seller retains ownership and risk until buyer acceptance, the place of removal should be determined with reference to the point of sale. The appellant's compliance with relevant Circulars and judgments allowed for credit on outward transportation in such deliveries, leading to the invalidation of the show cause notice and granting of consequential benefits. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 25 May 2020 10:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288176 The Supreme Court ruled in favor of the appellant, a manufacturer of electrical transformers, regarding the determination of the "place of removal" for credit allowance in the case of delivery to the buyer's premises. The Court emphasized that in FOR destination sales where the seller retains ownership and risk until buyer acceptance, the place of removal should be determined with reference to the point of sale. The appellant's compliance with relevant Circulars and judgments allowed for credit on outward transportation in such deliveries, leading to the invalidation of the show cause notice and granting of consequential benefits. Case-Laws Central Excise Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288176