2022 (4) TMI 365

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.... Sharma, Advocates for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ORDER The issue involved in this appeal is whether the appellant has rightly taken cenvat credit on outward transportation for removal of finished goods. 2. Being aggrieved, the appellant had filed appeal before the Commissioner (Appeals) inter alia on the ground that cenvat credit on ....

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.... provisions of Sale of Goods Act. It was further urged that the appellant has sold their goods on FoR destination basis, wherein the delivery of goods is taken by the buyer at their doorstep. Till that stage, right of disposal and risk of transport of goods remain with the appellant - seller. Under such facts and circumstances, the place of removal is the buyer premises. The Commissioner (Appeals)....

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....Excise Act the appellant satisfied the following conditions precedent, in satisfaction of their claim that - (i) Prices were inclusive of freight; (ii) Ownership of goods remained with the seller till the time of delivery at the buyer's premises; (iii) Risk in transit is borne by the appellant; (iv) Appellant alone remained the owner of goods retaining the right....

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....ered the rival contentions and considering the facts and circumstances, I find that it is admitted fact that the appellant had cleared their finished goods on FoR destination basis. Further, admittedly it is the appellant who has borne the freight from their factory premises and also borne the risk of transit. The appellant have right of disposal of the goods during transit, until the goods were d....