TMI Blog2018 (4) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... r’s premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case” - there is no justification for the appellant to consider the assessable value with inclusion of freight element after the goods were sold/removed from the factory - decided against appellant. Appeal allowed in part. - Appeal No. E/260-262/2016 - FINAL ORDER NO: 61202-61204/2018 - Dated:- 8-3-2018 - Justice (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri. R.K. Hasija, Advocate- for the appellant Shri. A.K.Saini, AR - for the respondent PER JUSTICE (Dr.) SATISH CHANDRA : The appellant is located in Jammu; manufacturing excisable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he freight component in the transaction value. Such addition of freight resulted in consideration of refund under Notification 56/2002-CE which was held ineligible to the appellant. On this premise, the Revenue proceeded against the appellant to deny such refund and to recover wherever such refunds were sanctioned. 4. We have heard both the sides and perused the appeal record. On the second issue it is noted that the impugned order held that based on the statutory definition of place of removal under Section 4 of the Central excise Act, 1944 it is clear that the same could be factory, warehouse or any other premises or depot or premises of a consignment agent from where the excisable goods are sold after the clearance from the factory. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturer. Even the expression any other place or premises refers only to a manufacturer s place or premises because such place or premises is stated to be where excisable goods are to be sold . These are the key words of the sub-section. The place or premises from where excisable goods are to be sold can only be the manufacturer s premises or premises referable to the manufacturer. If we are to accept the contention of the revenue, then these words will have to be substituted by the words have been sold which would then possibly have reference to the buyer s premises . The Apex court also held that insurance of goods during transit cannot possibly be the sole consideration to decide ownership or the point of sale of goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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