TaxTMI 
TaxTMI 
2017 (11) TMI 813
X X X X Extracts X X X X
X X X X Extracts X X X X
....intendent(AR) For the Respondent ORDER Per: S.S GARG Appellant has filed these three appeals against the impugned orders dt. 31/10/2014 and dt. 21/11/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeals of the appellant and upheld the Orders-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufactu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd thereby the credit so availed was found to be not admissible under Rule 3 of the CCR. In this connection, show-cause notices were issued to the appellants, with a proposal to demand reversal of credit availed along with interest and penalty under Rule 14 of the CENVAT Credit Rules, 2004 read with proviso to Section11A / 1AC of the Central Excise Act, 1944. After following the due process of law....
X X X X Extracts X X X X
X X X X Extracts X X X X
....roducts up to the place of removal. He also submitted that the appellant's products have been valued under Section 4A of the Central Excise Act, 1944 wherein the price is inclusive of the cost of transportation up to the buyer's premises. He also submitted that the appellant fulfilled all the conditions in terms of Board's circular No.97/08/2007-ST dt. 23/08/2007 and therefore the appellants are c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....considering the submissions of both the sides and perusal of material on record and various decisions relied upon by the appellant, I find that in the present case, the appellant has supplied the goods through courier up to the place of buyer's premises. I also find that in the various decisions cited supra, it has been consistently held that if the place of removal is customers' premises, then th....