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TMI Blog2019 (4) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... luation purposes, the purchase order can be looked into to decide whether the sale is on FOR basis. The same document can be relied upon for deciding the place of removal to determine the eligibility of credit on outward transportation also. The matter requires to be remanded to the Original Authority who is directed to look into the Circular as well as the documents produced by the appellant and determine the place of removal and then decide the issue of eligibility of credit on outward transportation of finished goods - Appeal allowed by way of remand. - Excise Appeal No. 40041 of 2019 - FINAL ORDER NO. 40672/2019 - Dated:- 22-4-2019 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) Ms. S. Sridevi, Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s premises relying upon the decision of the Hon ble Apex Court in the case of Commissioner of Central Excise Service Tax Vs. M/s. Ultra Tech Cement Ltd. reported in 2018 (2) T.M.I. 117 (S.C.). It is pointed out by her that later, the Department had issued a Circular No. 1065/4/2018-CX dated 08.06.2018 wherein certain clarifications have been issued with regard to the place of removal. In the appellant s case, the place of removal is the buyer s premises, which is evident from the purchase orders. Though the appellant had furnished all these documents, the Department has not considered the contention of the appellant that the buyer s premises is the place of removal. 3.2 She submitted that the Hon ble Apex Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd has correctly analysed the issue of eligibility of credit. He referred to paragraph 11 of the impugned order wherein it is stated that the appellant had not produced any documentary evidence to prove that the sale is on FOR basis. Thus, the contentions of the appellant on this account cannot be accepted. 5. Heard both sides. 6. The issue is with regard to the eligibility of credit on outward transportation of goods up to the buyer s premises. 7. The Commissioner (Appeals) has relied upon the decision of the Hon ble Apex Court in the case of M/s. Ultra Tech Cement Ltd. 2018 (2) T.M.I. 117 (S.C.) (supra). It is correct that the Hon ble Apex Court in the said case has held that the credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purchase order mentions that the sale is on FOR basis, it is a condition for sale which is agreed upon by both parties. When the purchase order mentions that the sale is on FOR basis, it definitely indicates that the ownership of the goods will pass on to the buyer only after the goods are delivered to the buyer at the buyer s premises. This is very much clear from the discussion in the case of M/s. Roofit Industries Ltd. (supra). 8.2 For the very same reason, when the goods are sold on FOR basis on the basis of purchase orders, the Tribunal has held that the assessable value has to include freight charges to the buyer s premises. Thus, for valuation purposes, the purchase order can be looked into to decide whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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