The location where new crust is being created at a divergent plate boundary is

In the ocean where new crust is being created at a divergent plate boundary.

Explanation:

The crust mainly form the bottom of the oceans which is constantly forming along the mid oceanic ridges. The mid ocean ridge is the boundary between tectonic plates and it is the place where the plates spreads apart from each other.

The hot magma in the underlying layer gradually cools down and transform into a solid form which ultimately form the new ocean crust that gradually pushed away from the ridge by more new crust.

This spreading produce upto 2-6 inches of new crust per year.