TMI Blog2017 (9) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... of the principal manufacturer in respect of M.P. Biscuits Pvt. Ltd. which are also assessed on the basis of MRP under Section 4A. At the time of clearance from the factory, the documents clearly indicate that the goods are intended for supply to their own depot and there is no sale involved. Taking all these facts into account, the place of removal in these circumstances will be depot and the credit of GTA service upto the depot of the appellant would be available irrespective of the fact that the said goods are trans-shipped at Bhiwandi or otherwise. Appeal allowed - decided in favor of appellant. - E/85268/16 - A/89624/17/SMB - Dated:- 19-9-2017 - Shri Raju, Member (Technical) Shri Prasad Paranjape, Advocate for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) used by a provider of [output] service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises; advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control; coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision, no presumption could be made regarding the place of removal being factory gate. 3. Ld. Counsel argued that they are selling the goods from depot and not from the factory gate. He pointed out the invoice issued by them for clearance of goods from the factory gate are addressed to their own depots and thus it establishes that there is no sale taking place at factory gate. He further argues that the transporters' documents clearly show that the sale document is also addressed to their depot and not to the godown of the transporter. Thus when the goods leave the factory gate the transporter is required to carry it all the way to the depot. If the transporter tranships the goods to the godown the same may be for logistic reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. The appellant has placed on record the authorization letter dated 15-3-2005 addressed by PBPL to Assistant/Deputy Commissioner, Central Excise, Varanasi authorising the appellant to manufacture biscuit on their behalf. Further perusal of the terms and conditions mutually agreed upon between PBPL and the appellant would show that as per the job work contract the appellant were required to process and manufacture biscuit, carry out inspection, packing and delivery to various depots of PBPL located all over the country as directed by PBPL. From the above stipulation in the contract, appellants were under obligation to transport biscuits to various depots of PBPL as such obviously the place of removal was/were depots where the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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