2018 (6) TMI 317

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..... d for computation of the duty thereon - it is quite possible that place of removal may well be the premises of the buyer and levy would include the entire costs for computation of assessable value. It is also quite apparent that this has not been considered in the proceedings before the lower authorities - matter remanded for reconsideration - appeal allowed by way of remand. - APPEAL NO: E/85991 .....

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..... ut service in rule 2(l) of CENVAT Credit Rules, 2004 specifically restricted the availment of credit to such services as were utilized upto the place of removal. 3. Heard Learned Counsel for appellant and Learned Authorized Representative. 4. There is no doubt that the services of goods transport agency had been availed by the appellant. Learned Authorized Representative relies upon the d .....

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..... d directly, or indirectly, in the process of manufacture which includes costs up to the place of removal when the liability of discharging central excise duty would arise. However, place of removal is relevant solely for determination of point of levy and for computation of the duty thereon. In view of the contention of Learned Counsel, it is quite possible that place of removal may well be the pr .....

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