https://www.taxtmi.com/caselaws?id=791435 For FOR destination sales, where ownership and transit risk remain with the seller until delivery, the buyer's premises are treated as the place of removal, so outward GTA credit up to that point is admissible. For clinker transferred to sister units without freight included in the assessable value, the factory gate remains the place of removal, and credit on transportation beyond the factory gate is not admissible. The order was modified accordingly, allowing credit only for FOR destination clearances and sustaining denial for inter-unit transfers, with consequential recomputation of interest and penalty. en-us Tue, 03 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791435 For FOR destination sales, where ownership and transit risk remain with the seller until delivery, the buyer's premises are treated as the place of removal, so outward GTA credit up to that point is admissible. For clinker transferred to sister units without freight included in the assessable value, the factory gate remains the place of removal, and credit on transportation beyond the factory gate is not admissible. The order was modified accordingly, allowing credit only for FOR destination clearances and sustaining denial for inter-unit transfers, with consequential recomputation of interest and penalty. Case-Laws Central Excise Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791435