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TMI Blog2019 (9) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods at the buyer’s premises. They have also included the freight charges in the assessable value while discharging the excise duty. This issue, as to how to determine the place of removal, when the sale is on F.O.R. basis, as has been dealt in the case of COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [2015 (4) TMI 857 - SUPREME COURT]. The departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are engaged in the manufacture of motor vehicle parts and are registered with the Central Excise department. They are availing the facility of Cenvat credit on inputs, capital goods and input services. Show-cause notice was issued alleging availment of ineligible credit on outward transportation of goods for the period 2008-09 to 2010-11 as well as April, 2014 to March, 2017. After du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Commissioner of Customs Central Excise, Aurangabad Vs M/s. Roofit Industries Ltd., reported in 2015 (319) E.L.T. 221 (S.C.), would be applicable. Thus the place of removal would be the buyer s premises as the appellant has included the freight charges in the assessable value for discharging the excise duty. The place of removal being the buyer s premises, the appellant is eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of goods. On perusal of the records, it is clear that the sale is on F.O.R. basis. The documents show that the sale is on F.O.B. destination/free house delivery. The appellant was under an obligation to deliver the goods at the buyer s premises. They have also included the freight charges in the assessable value while discharging the excise duty. This issue, as to how to determine the place of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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