TMI Blog2019 (7) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [ 2018 (2) TMI 117 - SUPREME COURT] has held that credit on outward transportation would be eligible upto the place of removal. In the present case, the place of removal being buyer s premises, the appellants are eligible for credit. The disallowance of credit is unjustified - appeal allowed - decided in favor of appellant. - Excise Appeal No.40766-40779 of 2019 - FINAL ORDER NOs. 40906-40919 / 2019 - Dated:- 10-7-2019 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) Ms. S. Sridevi, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER The brief facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In this regard, she relied upon the decision of the Hon ble Apex Court in the case of Roofit Industries Ltd. - 2015 (319) ELT 221 (SC). It is argued by her that the department has erroneously taken the place of removal as the factory gate of the appellant relying upon the decision in Ispat Industries. Since the sale was on F.O.R basis and the appellants have included the freight in the assessable value, the place of removal is the buyer s premises. She relied upon the recent decision of the Tribunal in the case of Genau Extrusions Ltd. Vs CGST Central Excise vide Final Order No.40900/2019 dt. 04.07.2019. 3. Ld. A.R Shri B. Balamurugan supported the findings in the impugned order. 4. Heard both sides. 5. The is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there is no evidence to establish that the sale is on FOR basis. It is not necessary that there should be a separate contract for supply of goods. The parties can agree to the terms and conditions of the sale in the purchase orders itself. This becomes a concluded contract when the offer is accepted by the supplier/buyer. Therefore, when the purchase orders itself show that the condition for sale is FOR basis, the observations made by the authorities below that the appellant has failed to produce any evidence/contract establishing that they have borne the freight charges, insurance, etc., is without any factual basis and unacceptable. 6.2 Further, in the present case, letters/certificates have been obtained by the appellant from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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