2003 (3) TMI 393 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the order that considered the buyer's premises as the place of removal for motor vehicles manufactured by the appellant. The Tribunal found that the place of removal was the factory of the manufacturer, not the buyer's premises, based on the terms of the contract between the parties. The decision was influenced by the Supreme Court's judgment in Associated Strips Ltd. & Anr. v. CCE.