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TMI Blog2022 (6) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the goods have been supplied on FOR basis, the credit has to be allowed to appellant - Appeal allowed by way of remand. - Excise Appeal No.10429 of 2019 - A/10082/2022 - Dated:- 3-2-2022 - HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri. Dhaval Shah, Advocate for the Appellant Shri. G. Kirupanandan, Superintendent (AR) for the Respondent ORDER RAJU The appeal has been field against M/s R R Kabel Limited. The issue involved in this case is if the appellants are entitled to cenvat credit of GTA services availed in respect of goods supplied by them from their premises to the buyers premises. It is the claim of the appellants that the goods have been sold on FOR basis and therefore, they are entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the transportation during removal of excisable goods would depend upon the place of removal as per the definition. In case of a factory gate sale, sale from a non-duty paid warehouse, or from a duty paid depot (from where the excisable goods are sold, after their clearance from the factory), the determination of the place of removal does not pose much problem. However, there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has taken place. This is a deviation from the Board s circular and is also contrary to the legal position on the subject. 5) It may be noted that there are very well laid rules regarding the time when property in goods is transferred from the buyer to the seller in the Sale of Goods Act, 1930 which has been referred at paragraph 17 of the Associated Strips Case (supra) reproduced below for ease of reference 17. Now we are to consider the facts of the present case as to find out when did the transfer of possession of the goods to the buyer occur or when did the property in the goods pass from the seller to the buyer. Is it at the factory gate as claimed by the appellant or is it at the place of the buyer as alleged by the Revenue? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e unconditionally appropriated the goods to the contract. 6) It is reiterated that the place of removal needs to be ascertained in term of provisions of Central Excise Act, 1944 read with provisions of the Sale of Goods Act, 1930. Payment of transport, inclusion of transport charges in value, payment of insurance or who bears the risk are not the relevant considerations to ascertain the place of removal. The place where sale has taken place or when the property in goods passes from the seller to the buyer is the relevant consideration to determine the place of removal. 7) Difficulty in implementing the circular may be brought to the notice of the Board. Trade may be kept suitably informed. Hindi version will follow. 2. The issue r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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