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2019 (7) TMI 625 - AT - Central ExciseCENVAT Credit - input/input services - outward freight incurred for transportation of finished goods to the customer’s premises - period from July, 2015 to November, 2016 - Department was of the view that the place of removal being the factory gate, the appellants are not eligible for the credit - HELD THAT:- In the present case, the appellants have incurred the freight charges and has included the freight charges in assessable value on which excise duty has been discharged. This being so, the ownership of the goods remain with the appellant till it reaches the buyer’s premises and the conditions for F.O.R. sale as elucidated in the case of M/s. Roofit Industries [2015 (4) TMI 857 - SUPREME COURT] stands discharged by the appellant - In the present case, as the freight charges have been included in the assessable value on which excise duty has been discharged, there is no hesitation to conclude that the decision in M/s. Roofit Industries will apply to decide the place of removal. Credit allowed - appeal allowed - decided in favor of appellant.
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