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2018 (11) TMI 1603 - AT - Central ExciseCENVAT Credit - place of removal - FOR destination sales - denial on the ground that place of removable is the factory gate and no cenvat credit is available to the assessee beyond the place of removal i.e. factory gate - Held that:- The appellants were owner of the goods till delivery of these goods to the buyers and the goods have been delivered to the buyer at buyer’s place which is not disputed by the Revenue. In that circumstances, place of removal is buyer’s place. As it has been decided that place of removal is buyer’s place, therefore, following the analogies of this Tribunal i.e. in the case of export the port of export has been held as place of removal of goods, it is held that any expenses incurred by the seller of the goods till the buyer place is entitled to avail cenvat credit. The appellants are entitled to avail cenvat credit on outward transportation charges, in case, the appellant is having the ownership of the goods till delivery of the goods to the buyers in terms of the Notification No. 1065/04/2018-cx dated 08.06.2018 - credit allowed - appeal allowed - decided in favor of appellant.
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