2018 (1) TMI 676

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....ent Per (Dr.) Satish Chandra The present appeal is filed by the assessee-Appellants against the Order-in-Original No.UDZ-EXCUS-000-COM-0091-1617 dated 29.12.2016 passed by the Commissioner of Central Excise, Uaipur. The period in dispute is June, 2008 to September, 2015. 2. The issue involved in the present appeal is regarding Cenvat credit on outward transportation of goods on Freight on Road....

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....r's premises; that on the basis of these transactional facts, the place of removal under Section 4(3)(c) of the Central Excise Act, 1944 was the customer's premises; and therefore, availment of Cenvat credit was legitimate and un-assailable. As noticed and adverted to in the impugned order, assessee-Appellants not only pleaded that all its sales are on FOR basis and that duty was also remitted tre....

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....llants' own case [Ultra Tech Cement Ltd. Vs CCE&ST, Rohtak, 2015 (37) STR 364 (Tri.-Del), 11.2017], wherein it was observed that : "11. In M/s. Ultratech Cement Ltd. v. CCE, Raipur, 2014-TIOL-478-CESTAT-DEL = 2014 (35) S.T.R. 751 (Tri.-Del.) [a judgment inter partes], this Tribunal, following earlier judgments including the judgment in Gujarat Ambuja Cements Ltd. v. CCE, Ludhiana (supra), ruled t....

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.... factory gate. The place of removal would depend upon the specific transaction in issue and where the removal is pursuant to sales on FOR basis, with the risk in the goods manufactured being borne by the manufacturer till delivery to the customer at its premises and where the composite value of sales include the value of freight involved in delivery at the customer's premises, the place of removal....