TMI Blog2012 (11) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the goods were exported and when export documents are presented to the Customs office, then that is the place of removal as per Section 5 of C.E. Act. The same finding has been rendered by this bench in the case of Koeleman India Pvt. Ltd. v. CC, Bangalore [2005 (4) TMI 228 - CESTAT, BANGALORE]. Thus no reason to take a different view from the same - in favour of assessee. - ST/836/2010 - - - Dated:- 25-10-2012 - Mr. P.G. Chacko, J. Appearance Mrs. Sabrina Cano, Superintendent (AR) for the appellant This is an appeal filed by the department. There is no representation for the respondent who has requested for a decision on merits. I have perused their cross-objections wherein they have relied on certain decisions viz. 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2 (t), words and expressions used in these rules and not defined but defined in the Excise Act shall have the meanings respectively assigned to them in the said Act. It would follow that the definition of place of removal given under Section 4(3) of the Central Excise Act would be applicable to cases arising under the CENVAT Credit Rules, 2004 also as there is no separate definition of place of removal under these Rules. The expression place of removal was examined by a division bench of this Tribunal in the case of Kuntal Granites (supra). The full text of the Tribunal s order reads as follows: Both these appeals raises common question of law and facts pertaining to the same assessee and hence they are taken up together for disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med to take place in the course of export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the Customs frontiers of India. He points out that in respect of export goods, place of removal will be only when the documents are presented to the Customs Officers for export. The finding given by the authorities that the place of removal is factory is not correct in respect of export goods as the sale comes into effect only when the documents of title to the goods are presented at the Customs office in the form of presentation of shipping bills. He submits that when clearances are made under bond, are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have considered the submissions and agree with learned Counsel on the legal point. The SMB in the case of Ginni Filaments has not examined the provisions of Section 4(3)(12) of Central Excise Act read with Rule 21 of Central Excise Rules and Section 5 of the Central Excise Act. When the goods are removed from the factory for export purposes and the goods are destroyed due to unavoidable reasons, accident caused to the lorry, then in such a circumstances the goods are not deemed to have been removed from the factory gate in terms of Section 5 of the Central Sales Tax Act as sale has not been completed. Section 4(3)(c) of C.E. Act clearly explains that the place of removal is the premises from where excisable goods are to be sold after th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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