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TMI Blog2021 (12) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The place of removal is not the factory gate, but the premises of the buyer. Admittedly the goods have been sold on FOR destination basis and sale price includes element of transportation. The appellant is entitled to cenvat credit on the outward freight / transportation - appeal allowed - decided in favor of appellant. - Excise Appeal No. 51959 of 2019-SM - FINAL ORDER NO. 51 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluding excise duty and education cess. 4. In the course of audit, Revenue objected the taking of such credit on outward transportation. It appeared to Revenue that in the facts of the case, assessee is entitled to cenvat credit of transport charges upto the place of removal. It further appeared to Revenue that place of removal is the factory gate of the appellant. Accordingly, show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C(1)(d) of the Act, and prayed for a decision on merit. Learned Commissioner (Appeals) decided the issue against the appellant and rejected the appeal. Being aggrieved, the appellant is before this Tribunal. 7. Learned Counsel appearing for the appellant submitted that they are manufacturer of PP Woven sacks, PP tape PP fabric. They usually sell their goods to cement plant(s). It is demonstra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyer. Further, evidently the said price on which excise duty is paid includes the element of transportation. Accordingly, he prays for allowing the appeal with consequential benefits. 8. Learned Authorised Representative appearing for the Revenue relies on the impugned order. 9. Having considered the rival contentions, I find that in the aforementioned facts and circumstances, 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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