2014 (4) TMI 336

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....02. In terms of this exemption notification, an assessee is required to pay duty to the extent possible by availing cenvat credit available at the end of the month and only the balance amount of duty is required to be paid through PLA. The duty paid through PLA is refunded in terms of this exemption notification subject to upper limit in this regard prescribed in the notification. The period of dispute in this case is from 2007-2008 to 2008-2009.During this period, the appellant were selling the goods to their buyers on FOR destination basis and were paying duty on the value which included freight charges from the factory to the customer's premises. The department while acknowledging that the appellant were selling the goods to their buyers....

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....ransfer of ownership of the goods and the sale of the goods would take place on the customer's premises and, hence, in terms of the provisions of Section 4 (3)(c) of the Central Excise Act, 1944, it is the customer's premises, which would be the place of removal and accordingly, all the expenses incurred upto the customer's premises including the freight and transit insurance would be includible in the assessable value, that Rule 5 of the Central Excise Valuation Rules, 2000 relied upon by the department has no application, that the duty has been correctly paid by the appellant on the FOR price which includes the element of freight upto the customer's premises and hence, the exemption has been correctly availed, and that in view of this, th....