TMI Blog2016 (12) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... Original Authority for re-verification of the facts and to record his finding thereafter - Appeal allowed by way of remand. - Excise Appeal No. 56449 of 2013 - Order No.54598/2016 - Dated:- 28-10-2016 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri B.L. Narsimhan, Advocate, for the appellant. Shri Amresh Jain, Authorized Representative (DR), for the Respondent. Per. B. Ravichandran :- The present appeal is against order dated 27/11/2012 of Commissioner, Bhopal. The appellants are engaged in the manufacture of cement and clinker liable to Central Excise duty. The cement is cleared either directly to the customers like industrial or institutional consumers or dealers from the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee On Board (FOB) instead of FOR. This, the appellant explained, is due to limitation in the SAP software. Otherwise the common understanding is FOB stands for delivery at the destination. The commercial invoices issued by the appellant show segregation of value of goods under transportation value for the purpose of VAT, as the excise duty is discharged on MRP basis inclusive of all taxes and transportation. No extra amount is recovered from the customers. The transport is arranged by the appellant and the charges are paid by them including service tax on reverse charge basis. In case of any transit loss credit notes were issued to the customers, which would be recovered later from the transporter. 3. In these backgrounds we have examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val during the relevant period was only factory gate. The Original Authority arrived at the conclusion stating that the appellants failed to demonstrate with cogent evidence that the conditions that are essential for treating outward transportation as input service are satisfied to sustain their claim. 4. We find that the appellants have submitted categorical supporting evidences to the effect that place of removal is the customer s premises only. As already noted they heavily relied on the terms of purchase orders, freight payment by the appellants, risk and insurance, inclusion of freight in the value for excise duty in support of their case. We find that substantial evidence in the form of various documents have been submitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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