TMI Blog2017 (1) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the ratio laid down by the Tribunal in the case of Bharat Petroleum Corporation Ltd. Versus Commissioner of Central Pxcise, [2009 (9) TMI 845 - CESTAT CHENNAI] is squarely applicable in the instant case as facts and circumstances are identical. Accordingly, when the goods are not sold at the factory gate but removed exclusively to a depot, premises of a consignment agent or any other place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27/08/2007 passed by Commissioner of Central Excise Customs (Appeals), Meerut-ll. 2. The brief facts of the case are that the appellant, M/s Steel Metal Tubes (I) Ltd., is engaged in the manufacture of Steel Tubes Pipes falling under Sub-heading No. 73063090 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant is selling their product partly at factory gate an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Order. He has submitted that provisions of Rule 7 of Central Excise (Valuation) Rules, 2000, are not squarely applicable in the instant case as Rule 7 is exclusively for the circumstances where all the goods are transferred to a depot and not where the goods are partly sold at factory gate. Ld. Counsel relied on the ratio laid down in the case of Bharat Petroleum Corporation Ltd Versus Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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