Can we avail credit of stax on carrige outward gta

This query is : Resolved

Kutub (Querist)
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08 January 2016 Dear Sir

Plz refer Rule 2QA of Central Excise Cenvat Credit Rules 2004 where place of removal means " A Depot , Premises of Consignment Agent Or any other place or Premises from where excisable goods are to be sold after their clearance from factory "
Where the consignor are selling their products on FOR Basis and freight is the integral part of Ass Value and bore the risk of delivery at consignee door step. after inserting notification dtd 11.07.2014 , the out ward freight is admisable for cenvat credit as defination of place of removal is modified.
Pls advice

Arbind Aggarwal

Arbind Aggarwal (Expert)
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08 January 2016 Yes credit is available if the goods are on FOR delivery. FOR delivery is to be proved from the documents i.e. purchase order, sale invoice and LR.