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2012 (11) TMI 524 - AT - Central ExciseCenvat credit on outward transportation - Held that:- There is no dispute as to the fact that appellant has produced few specimen purchase orders and other documents before the first appellate authority to canvas their point that the goods cleared from the factory premises are on FOR basis. The first appellate authority has not allowed the appeal only on the ground that they could not produce further documents to him till the date of order, thus this issue needs to be reconsidered as to whether all the documents are required to come to conclusion for deciding whether the despatches made by the appellant are on FOR basis or otherwise. Also to consider the judgment in the case of Ambuja Cements Limited (2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT) wherein decided that the place of removal in case of FOR basis, is the premises of customer before coming to a conclusion.
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