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2019 (4) TMI 118 - AT - Central ExciseCENVAT Credit - input services - outward transportation of goods upto the buyer’s premises - Held that:- There is not much discussion in the orders passed by the authorities below as to which is the place of removal. It is also stated that the appellants have not furnished necessary documents to prove that the sale is on F.O.R. basis. Though, counsel for the appellant has produced the documents now to show that the sale is on F.O.R. basis, it is best that the matter be remanded for the purpose of verification of these documents - appeal allowed by way of remand.
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