TMI Blog2015 (10) TMI 1978X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretation of the expression "place of removal", which is covered by the decision of the Larger Bench of this Tribunal in the case of Honest Bio-vet Pvt. Ltd. (2014 (11) TMI 579 - CESTAT AHMEDABAD). While deciding the case in the context of eligibility of remission from duty liability on destruction of the goods in port area - Applicant could able to make out a prima-facie case for total waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manufacture of cold rolled coils, electrolytic tin plates, tin-free steel etc. and during the relevant period from June, 2006 to March, 2011, they availed cenvat credit on various input services used in or in relation to export of the manufactured goods. He submits that the demand of cenvat credit has been confirmed on the ground that the services availed in the Port area, on which the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of export, the place of removal would always be the load Port, from where the export takes place. 3. The ld. A.R. for the Revenue, referring to the recent Circular No.999/6/2015-CX dated 28.02.2015, emphasized that to determine the place of removal , it is necessary to ascertain the place of sale, that is the place from where the ownership of the goods are ultimately transferred. He ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion were cleared under ARE-1 for export under bond, in our view the sale would be completed at load port only as per definition of Place of Removal given u/s 4(3)(C)(iii) of the Central Excise Act, 1944. Under these circumstances, ownership of the goods and duty liability is also extended up to the load port and if, the goods are not exported, concerned manufacturer will be required to discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other place or premises from where the excisable goods are to be sold after their clearance from the factory. Hence, the provision under clause (iii) in Section 4(3)(C) for Place of Removal will be applicable in the case under consideration. 5. In view of the above, we are of the opinion, that the Applicant could able to make out a prima-facie case for total waiver of pre deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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