TaxTMI 
TaxTMI 
TaxTMI 
2019 (1) TMI 45
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....y this common order. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance of Copper Coated Welding Wires on weight basis in running length of different sizes packed in spools and drums. It was observed by the Audit that the excisable goods in question were cleared as per purchase orders issued by the buyers wherein as per the terms and conditions the goods were delivered on 'Free on Road' basis at the premises of the customers/buyers on certain conditions stipulated in the purchase orders which varied from case to case. It was also seen that the invoice value included cost of the products including insurance and freight on which Central Excise duty was paid. Besides this, it was also....
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.... further submitted that the appellant has cleared the goods on 'FOR' basis for delivery at the premises of the customer as can be seen from the Purchase Orders that the value shown in the invoices raised by the appellant included the cost of goods, cost towards insurance and freight and duty was admittedly paid by the appellants on the total invoice value. He further submitted that the ownership of the goods remained with the appellant up to the place of destination; in fact, the place of removal was the customers' destination and therefore, the CENVAT credit on the outward freight was rightly admissible to the appellant as per the submission of the learned counsel. He further submitted that this issue is already settled in their favour by ....
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....sly refunded by reason of 'suppression of facts' or 'fraud' or 'collusion' or 'willful mis-statement of facts' or 'contravention of the statutory provisions' with intent to evade payment of duty. He further submitted that admittedly in the present case, the appellant had filed the excise returns to the Department showing therein the total CENVAT credit inclusive of the amounts in respect of the input services in question. He further submitted that in the absence of any specific columns in the excise returns to specify credit availed in respect to each and every input or input service, it would be sufficient if the credit availed on such inputs/input service is included in the total credit availed in a given month which has been admittedly d....
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....of the apex court in the case of Commissioner of Central Excise Vs. Ratna Melting & Wire Industries: 2008 (231) ELT 22 (SC) wherein it has been held that circulars and instructions issued by the Board are no doubt binding in law on the authorities under the respective statute but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be proper for the Court to direct that the circular should be given effect to and not the view expressed in a decision of this Court or the High Court. So far as the circulars/clarifications issued by the Central Government and all the State Governments are concerned, they represent merely their understanding of the statutory provisions and they are not....
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....I also find that it is not in dispute that the credit of input service is available only up to the place of removal and not beyond it. This issue is no more res integra and has been settled by the Apex Court in the case of Ultratech Cement Ltd. (supra) wherein the Hon'ble Apex Court in Para 11-13 had held as under: "11. As can be seen from the reading of the aforesaid portion of the circular, the issue was examined after keeping in mind judgments of CESTAT in Gujarat Ambuja Cement Ltd., 2007 (6) S.T.R. 249 (Tribunal) and M/s. Ultratech Cement Ltd., 2007 (6) S.T.R. 364 (Tri.- Ahd.). Those judgments, obviously, dealt with unamended Rule 2(l) of Rules, 2004. The three conditions which were mentioned explaining the 'place of removal' as define....