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2016 (10) TMI 508 - AT - Central ExciseCENVAT credit - outward transportation of finished goods from factory to the premises of the buyer - extended period of limitation - place of removal - conditions to be complied with as set out by the CBEC Circular when the manufacturer claims that the sale has taken place at the destination point in terms of the sale agreement, so as to conclude that CENVAT credit admissible, namely (i) the ownership of goods and the property in goods remained with the seller of the goods till the delivery of goods, (ii) the seller bore the risk of loss or damage to the goods during transit to the destination, (iii) the freight charges were an integral part of the price of goods - Held that: - all the conditions satisfied to claim CENVAT credit - the freight charges is included in the assessable value - appeal allowed - decided in favor of appellant.
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