TMI Blog2017 (2) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... old by the appellant is at factory gate, the transportation is freight, which was paid by the appellant to the transporter and subsequently taken reimbursement from the customers - From the definition of place of removal prevailing at the relevant time, it is observed that in case of factory gate sale, the factory gate is place of removal. Therefore, the transportation beyond the place of removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir final product and subsequently taken reimbursement from the customers is required to be included in the assessable value or otherwise for the period July 2001 to March 2002. 2. Shri Roshil Nichani, learned Counsel for the appellant submits that during the relevant period, as per Section 4 of the CEA 1944, the place of removal was only the factory. He submits that the sale is at factory gat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall - (3) For the purpose of this section, - (c) place of removal means - (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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