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M/s Chinar Packaging Pvt. Ltd. Versus Commissioner of Central Excise, Kanpur

CENVAT 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 g .....

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R.) for the Department ORDER Per Mr. Anil Choudhary The appellant is in appeal against order in appeal dated 30/12/2011 passed by the Commissioner of Central Excise appeals, Kanpur. 2. The issue in this Appeal is whether the appellant is entitled to take Cenvat credit on outward transportation (for finished goods) during the period February, 2007 to October, 2010, transport from factory to the premises of the buyer. 3. The brief facts are that during audit, Revenue noticed that appellants have a .....

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rer claims that the sale has taken place at the destination point in terms of the sale agreement, it should be seen as under : (i) the ownership of goods and the property in goods remained with the seller of the goods till the delivery of goods in acceptable condition to the purchaser at his door step ; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination ; (iii) the freight charges were an integral part of the price of goods. In such cases, the credi .....

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dismiss the appeal observing that it is un-disputed fact that the freight charges have not been included in the assessable value of excisable goods, which is a sine qua non to avail input service credit as it indicates that place of removal is the buyer s place. Being aggrieved, the appellant is in appeal before this Tribunal. 5. The ld.Counsel for the appellant, states that both the Court below, have committed mistake of fact. He took me through sample purchase orders issued by Surya Roshni Ltd .....

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