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2008 (4) TMI 48 - AT - Central ExciseAllegation of revenue is that amount of freight & insurance collected should be included in A.V. – goods were sold on the basis of FOR Destination – revenue plea that place of removal include a depot, premises of consignment agent, premises from where the goods are to be sold or place of delivery, is not acceptable - place of delivery i.e., the buyer’s place, can’t be considered as a place of removal – hence freight & insurance up to place of delivery are excludible
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