Place of removal can't be deemed to be 'factory gate' at all time even if duty is payable at fixed r

Cenvat Credit : Even in cases where duty is payable at 'specified fixed rate', 'place of removal' cannot be presumed to be 'factory gate' always and has to be determined on facts and circumstances; and if 'place of removal' is 'premises of consumer', assessee will be entitled to take credit of transport services up to customer's premises