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2021 (6) TMI 27
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....y up to the place of removal and the appellant's factory gate is the place of removal, transportation service used from the factory gate to the buyers place is beyond the factory gate. Therefore, credit is not admissible. 2. Shri Saurabh Dixit, learned counsel appearing on behalf of the appellant submits that it is admitted fact in the show cause notice and in impugned order that the supply of the goods is on FOR basis and the freight charges is integral part of the assessable value of final goods and the duty is discharge on the said value. Therefore, the place of removal is the buyer's place hence the credit is admissible on GTA. As regard CHA service he submits that CHA service is used for export of goods and in case of export the por....
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....d by the adjudicating authority himself is reproduced as Para 8.6 of the Order in Original below: "8.6 I have gone through the documents submitted by the assessee in support of their contention that they have fulfilled/ satisfied the conditions stipulated under the above circular dated 23.08.2007. From the sample copy of purchase orders placed by the buyers of the assessee, I find that the terms and condition of the supply of goods were of delivery of the goods on FOR basis. Further, I find that the assessee has submitted CA certificate showing that the freight charges were integral part of the assessable value of finished goods. However, I find that the condition stipulated under the Board's Circular dated 23.08.2007 viz. the sell....
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....asis in case of clearance from their depot/stockiest or to their customers and in case of sale to institutional consumers the goods are being cleared by them by adopting the valuation of the goods in terms of section 4. The appellants have annexed copies of excise invoice cum gate pass which shows that the prices are inclusive of freight and insurance and nothing extra has been charged. The goods are being cleared on FOR basis and all liabilities in respect of transportation of goods or damage to goods were on account of Appellants. They were liable for safe delivery of goods up to their customers doorstep. In such case when the sale of the goods is completed at the doorstep of the Customer or depot/ stockiest as the case may be the point o....
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....acturer. Even the expression "any other place of premises" refers only to a manufacturer's place or premises because such place or premises is to be stated to be where excisable goods ' are to be sold". These are key words of the sub- section. The place or premises from where excisable goods are to be sold can only be manufacturer's premises or premises referable to the manufacturer. If we were to accept contention of the revenue, then these words will have to be substituted by the words "have been sold" which would then possibly have reference to buyer's premises." 4. Exceptions: (i) The principle referred to in para 3 above would apply to all situations except where the contract for sale is FOR contract in the circumstan....