TMI Blog2014 (10) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ownership of the goods remained with the appellants during the transit and the same passed on to the buyer only on delivery at the delivery point. Similarly, the insurance policy drawn in favour of the appellants also indicates that the ownership of the goods in question remained with the appellants till the delivery point - Following decision of ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] and Parth Poly Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT] - Decided against Revenue. - Appeal No.E/1270 & 1271/10 - - - Dated:- 29-5-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri Ahibaran, Addl. Commissioner (AR) For the Respondent : Shri P K Shetty, Adv. JUDGEMENT Per: P R Chandrasekharan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... memorandum. 4. The learned Counsel for the respondent submits that before the appellate authority they had made available the invoices raised, purchase order placed and other relevant documents to conclusively establish that the place of removal was the buyer's premises in respect of the domestic sale and port of export in the case of exported goods. After perusal of the documents, the lower appellate authority has come to the conclusion that the place of removal of the goods is the buyer's premises. Thereafter the appellate authority considered the various decisions on the said matter in the case of Ambuja Cement Ltd. - 2009 (236) ELT 431 (P H), Ultratech Cements Ltd. - 2010 (260) ELT 369 (Bom) and Board's Circular No. 97/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and the ownership of the goods remained with the appellants during the transit and the same passed on to the buyer only on delivery at the delivery point. Similarly, the insurance policy drawn in favour of the appellants also indicates that the ownership of the goods in question remained with the appellants till the delivery point. Thus, after considering the decision of Hon'ble Punjab Haryana High Court in the case of Ambuja Cement Ltd. (supra) and the decision of the Tribunal in the case of Inox Air Product Ltd. - 2009 (16) STR 411 (Tri-Mum) and Rolex Rings Pvt. Ltd. - 2008 (230) ELT 369 (Tri-Ahmd), he has come to the conclusion that the place of removal is customer's premises or the port of export, as the case may be. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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