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Salem Commissionerate, No.1, Foulks Compound, Anaimedu, Salem - 636 001 APPEARANCE:

Ms. S. Sridevi, Advocate for the Appellant Shri. B. Balamurugan, Authorized Representative for the Respondent CORAM:
HON'BLE MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) DATE OF HEARING: 04.07.2019 DATE OF DECISION: 04.07.2019 Brief facts are that the appellants are engaged in the manufacturing of parts of Fuel Injection Pump/Valve Assembly and are registered with the Central Excise Department.

6.2 Further, in the present case, letters/certificates have been obtained by the appellant from the purchasers of the goods showing that the purchasers have not paid any freight charges separately. This strongly implies that the appellants have borne the freight charges and have included it in the assessable value on which Excise Duty has been discharged by them.

6.3 From these facts, I am of the view that the decision of the Hon'ble Apex Court in the case of M/s. Roofit Industries Ltd. (supra) will apply and the place of removal is the buyer's premises. In such circumstances, the decision of the Tribunal in the case of M/s. Ultratech Cement Ltd. - 2019 (2) T.M.I. 1487 (supra) squarely applies. As rightly argued by the Ld. Counsel for the appellant, the Hon'ble Apex Court in the case M/s. Ultratech Cement Ltd. - 2018-TIOL-42- SC-CX (supra) has observed that credit on Outward Transportation of Goods will not be eligible beyond the place of removal. In the present case, the place of removal being the buyer's premises, the appellant is eligible for credit. The Tribunal in the case of M/s. Harita Fehrer Ltd. Vs. Commissioner of G.S.T. & Central Excise, Salem vide Final Order No. 40894/2019 dated 02.07.2019 has considered this issue and allowed the credit in favour of the assessee.