Wrongful availment of CENVAT Credit - outward freight - sale on ...

CENVAT Credit Allowed: Control and Ownership Retained by Seller Until Delivery Under FOR Basis Sales.

August 27, 2021

Case Laws     Central Excise     AT

Wrongful availment of CENVAT Credit - outward freight - sale on FOR basis - place of removal - Since the buyer had a right to reject the goods after receiving them at his place and he was supposed to make the payment at his place, that too after inspecting the goods also. Also since the appellant had a right to sell the goods to someone else, before the goods reach to the buyer at his destination, it become ample clear that the control and possession of propriety in the goods remained with the appellant till they reach the place of his buyer. - Credit allowed - AT

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