9911796707
TMI Blog2017 (6) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... these were on FOR destination basis. The transit insurance covers taken by the respondent for these contracts were upto the respective destination. The FOR destination price is inclusive of excise duty, insurance and freight charges - reliance placed in the decision in the case of Ambuja Cements Ltd. Vs. UOI [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT], where it was held that since sales is bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation and clearance are entirely separate activities and post sale transport of manufactured goods cannot be considered as input for manufacture. 3. The Ld. AR for the Revenue reiterates the grounds of appeal and contends that FOR basis does not mean that ownership of goods is transferred to the buyers at buyer s doorstep. He relies on the judgment of this Tribunal M/s Gujarat Ambuja Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aces reliance on the judgment of Hon ble Punjab Haryana High Court in the case of Ambuja Cements Ltd. Vs. UOI- 2009 (236) ELT 431 (PH). 5. Heard the rival submissions and perused the record. 6. I find from the copies of the contract that these were on FOR destination basis. The transit insurance covers taken by the respondent for these contracts were upto the respective destination. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if ownership of goods remain with seller till delivery at customer s doorstep - Transit insurance borne by appellant and property in goods not transferred to buyer till delivery freight charges forming part of value of excisable goods and borne by appellant as sale on FOR destination basis - Outward transportation upto place of removal defined as input service during material period - All three co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
