TMI Blog2019 (5) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit Rules, 2004, the appellant is entitled to cenvat credit on outward freight, till the place of removal. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 52260 of 2018 - Final Order No. 50544/2019 - Dated:- 15-3-2019 - Sh. Anil Choudhary, Member (Judicial) Sh. Manish Saharan, Advocate for the appellant Sh. P. Juneja, Authorized Representative for the respondent ORDER Per: Anil Choudhary: The issue in this appeal is whether the appellant engaged in the manufacture of lubricating oil, are entitled to cenvat credit on outward freight incurred on finished goods dispatched by them to their buyers / consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the said ground was rejected and observed that the Revenue came to know of ineligible credit in the course of audit, and accordingly extended period is invokable. Being aggrieved, the appellant is before this Tribunal. 3. Learned Counsel states that there have been divergent views by different High Courts and also of the different Benches of the Supreme Court as regards the place of removal. In contrast to the view taken in Ispat Industries Ltd. (supra) by the Apex Court another Bench of the Supreme Court in the case of CCE, Mumbai-III vs. Emco Ltd. -2015 (322) ELT 394 (SC) and also in CCE vs. Roofit Industries Ltd. -2015 (319) ELT 221 (SC) have held that in case of FOR destination sale, whether the ownership / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. A/10374 10375/2019 dated 25.02.2019, taking notice of the fact that the cement manufacturer was selling goods on MRP basis as well as non MRP basis. The said Sanghi Industries were despatching goods to the customer from the factory or to the depot and they were availing services for transportation of cement. Show cause notice was issued for the period April to December, 2008 and for further period, proposing to deny cenvat credit availed for further transportation of cement. This Tribunal taking notice of the aforementioned decision and circular observed, from the copies of excise invoice/ gate pass, it is revealed that prices are inclusive of freight and insurance and nothing extra has been charged. The goods thus cleared on FOR b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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