TMI Blog2018 (10) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... 08/06/2018 - Held that:- CBEC after considering the decision of Apex Court in the case of Roofit Industries Ltd. [2015 (4) TMI 857 - SUPREME COURT] and Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT], has come to a conclusion that there can be some exceptions to the general rule laid down regarding place of removal - the matter is remanded to the original Adjudicating authority for re-e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /06/2018 clarified that in certain cases and circumstances, the place of removal can be the buyer s premises. Ld. Counsel submits that in such a case, the place of removal is buyer s premise, they have included the price of freight in the assessable value. He pointed out that in similar circumstances the matters have been remanded by Tribunal for verification vide order no. A/12028-12029/2018 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both the sides and perusal of the records, I find that the Board after considering all the judgments of Supreme Court on the issue of Place of Removal‟ as well as on the eligibility of the Cenvat credit on outward GTA prescribed some guide lines for field formation for deciding the case of cenvat credit on outward GTA. I also observed that this Tribunal in the case of Shubhlakshmi Polyes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders and allow the appeals by way of remand to the adjudicating authority. Needless to say that opportunity of personal hearing be given to the appellant before passing De-novo adjudication order. In view of above, being identical matters, the impugned orders are set aside and matter remanded to the original Adjudicating authority for re-examination in the light of CBEC order. MA is als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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