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TMI Blog2018 (4) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... n 56/2002-CE dated 14/11/2002. As per the scheme of the notification, the appellant/assessee is eligible for exemption equivalent to the duty payable on the value addition made on the final products cleared by them. There are two disputes in these bunch of appeals. The first one is with reference to eligibility of the appellant/assessee for refund of education/ higher education cess paid by them on such final products. The Revenue entertained a view that such cess is not refundable as no exemption is provided for the same. 2. On the issue relating to refund of education cess, both the sides agreed that the issue stands covered by the decision of Hon'ble Supreme Court in SRD Nutrients Pvt. Ltd. vs. CCE, Guwahati - 2017 - TIOL - 41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance from the factory. We note in the present case the appellant/assessee is claiming that the goods were sold on FOR basis and as such the place of removal is the delivery point to the buyer. The freight element incurred by the appellant/assessee should form part of the assessable value in such FOR sale. In this connection, we note that the learned AR relied on the decision of Hon'ble Supreme Court in CCE, Nagpur vs. Ispat Industries Ltd. - 2015 (324) E.L.T. 670 (S.C.). In the said decision the Apex court held "under no circumstances can the buyer's premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case". The Apex court also distinguished their earlier decision in Rooffit In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to decide ownership or the point of sale of goods. 5. In the present case, the impugned order records that the appellant/assessee have not produced anything on record which would show that they had cleared the goods from the factory gate to a warehouse, any other premises, a depot, consignment agents premises etc. from where such excisable goods were sold. Admittedly, the goods sold by the appellant/assessee delivered at the buyers premises will not make the place of removal as buyers premises. Following the ratio of the Apex court in Ispat Industries Ltd. (supra), we hold that there is no justification for the appellant/assessee to consider the assessable value with inclusion of freight element after the goods were sold/removed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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