2023 (10) TMI 8

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....MR. PULLELA NAGESWARA RAO , MEMBER ( TECHNICAL ) Mr. Dyamappa Airani, AR Mr. Ashok A. Deshpande , Advocate for the Respondent ORDER Per : D. M. Misra These two appeals are filed by the Revenue against common Order-in-Appeal No. 489/2009 passed by the Commissioner of Central Excise (Appeals) Mangalore. 2. Briefly stated, the facts of the case are that the appellants are a 100% EOU....

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....learned Commissioner (Appeals) who partly allowed the refunds and partly rejected the same on limitation. Hence, the present appeals by the Revenue challenging the order of the learned Commissioner (Appeals), relating to allowing the refund of accumulated cenvat credit on outward freight up to the place of port. 3. At the outset, the learned AR for the Revenue reiterated the grounds of the appe....

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....191 (S.C). He has submitted that further the Board vide its Circular No. 999/6/2015-CX dated 28/02/2015 categorically at para 4 & 5 clarified that the place of removal in case of export of the goods where the manufacturer-exporter is involved, be considered as port of export only. Further he has referred to the judgment of Hon'ble Gujarat in the case of Commissioner of Central Excise Vs. ADF Foods....

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....ing on of the property in goods from the seller to the buyer and it is the factory gate or the warehouse or the depot of the manufacturer which would be the place of removal since it is here that the goods are handed over to the transporter for the purpose of transmission to the buyer. It is in this backdrop that the eligibility to cenvat credit on related input services has to determined. ....