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2003 (1) TMI 153 - AT - Central ExciseExtract: .......o be in the case of goods transported by road the date of receipt of material in the purchaser s store. We do not see how the deeming provision relates to date of delivery has any bearing upon the place of removal and therefore fail to see the significance of this contention. 9. The appeals are accordingly allowed and the impugned orders set aside.
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