TaxTMI 
TaxTMI 
2016 (1) TMI 288
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....ed Cenvat Credit in respect of outward GTA used for removal of intermediate goods either to job worker or to their own other units. Show cause notice was issued for denial of credit amount of Rs. 4,21,099/- for the period June 2005, December, 2008 and also proposed demand of interest under Section 11AB, penalty under Section 11AC. Show cause notice was adjudicated by the adjudicating authority wherein demand was confirmed vide order in original dated 29/1/2010, apart from demand, levy of interest under Section 11AB and penalty of Rs. 4,30,977/- was imposed under Section 11AC. Aggrieved by the original order, the appellant filed appeal before the Commissioner (Appeals), who upheld the order-in-original and rejected the appeal of the appellan....
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.... the input service which is used in or in relation to the manufacture of final product and also before the place of removal. He submits that both the lower authorities denied the Cenvat Credit only on the ground that since the intermediate goods for which transportation services were used have been cleared on payment of duty, therefore appellant factory is place of removal. He submits that as per the definition of place of removal in term of Section 4(3)(c) of Central Excise Act, 1944, the place of removal includes a place form where the excisable goods are to be sold after their clearance from the factory. In the present case, in both the case, while clearing the goods it is not sold therefore factory of the appellant is not place of remov....
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....of Section 4(3)(c) of Central Excise Act, 1944, definition of place of removal is as under: "Place of removal" means:- (i) a factory or any other place or premises of production or manufacture of excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearances from their factory". From where such goods are removed. From the above definition, it is clear that where the goods is cleared from factory, but place of removal is determined only a place, where the goods is sold. In case goods is sold from f....