2018 (4) TMI 900

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....elvin, Supdt. (A.R) for respondent   Per : Ramesh Nair The facts of the case are that, appellant is manufacturer of Cold Rolled galvanized colour coated coils, sheets etc falling under Chapter No. 72 of the Central Excise Tariff Act, 1985. The appellant is availing Cenvat credit facility in respect of input/capital goods and input services used in the manufacture of the final product. T....

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....n behalf of the Appellant submits that credit on outward transportation is available to the Appellant as the 'place of removal' is not restricted to factory gate of a manufacturer but refers to any place or premises from where the excisable goods are to be sold after the clearance from factory gate. He relies upon the orders in case of Rathi Dye Chem Pvt. Ltd. 2017 - TIOL - 3638 - CESTAT - MUM and....

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....ents in case of Vesuvious India 2013 - TIOL - 1038 - HC - KOL - -ST wherein it was held that credit is not allowed where the freight was not part of the assessable value. In the present case we find that the major amount pertains to transportation of goods upto port of export. Admittedly the port of export is place of removal in such case and therefore the credit is available to the assessee. The ....