2018 (4) TMI 900

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; 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. They were issued show cause notice dt. 31.07....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Welspun Corporation Ltd. Final Order No. A/9....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8 - 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 goods have been cleared for export from the place....