TMI Blog2018 (10) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... cord 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 delivered at the buyers premises will not make the place of removal as buyers premises. Tthere 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. As such, the question of paying duty on such value addition to be covered by the exemption under Notification 56/2002-CE does not arise - reliance placed in the case of COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, NAGPUR VERSUS M/S ISPAT INDUSTRIES LTD. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue for their final products inclusive of outward freight up to the place of delivery of their finished goods. The Revenue held a view that the goods were sold and cleared at the factory gate and the appellant is not liable to include the 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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote is that each of these premises is referable only to the manufacturer and not to the buyer of excisable goods. The depot, or the premises of a consignment agent of the manufacturer are obviously places which are referable only to the 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 manufacturers 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 so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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