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TMI Blog2017 (9) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... duction since transfer of property of the goods did not pass at the factory gate but transfer thereof occurred after value addition made thereto at the site - appeal allowed - decided in favor of Revenue. - Appeals No. E/922, 1051 to 1057/08 - A/88889-88891/17/EB - Dated:- 7-7-2017 - Shri D.N. Panda, Judicial Member And Shri Ashok K. Arya, Technical Member Shri Sanjay Hasija, Supdt. (AR) for appellant None for respondent ORDER Per : D.N. Panda None present for the respondent. 2. When the show-cause notice dated 21.11.2006 is read, from para 2 thereof it is observed that respondent was supplier of Cement pipes for Wambhori Pipe Chari Project, Upper Pravara Cannel, Sangamner Division for use thereof by the main con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d so, learned D.R. relied on the judgement of the Apex Court in the case of CCE v. Roofit Industries Ltd. 2015 (319) ELT 221 (S.C.). 5. Heard learned D.R. and perused the records. 5.1 When the notice issued by the authority below has brought clearly the facts of the contract and also place of removal where the respondent carried out certain activity over the goods cleared from the factory, there is no scope for the respondent to claim deduction since transfer of property of the goods did not pass at the factory gate but transfer thereof occurred after value addition made thereto at the site. Therefore, ld. D.R. is right to support his contention relying on the Apex Court s judgement cited above. For convenience of reading, para 14 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the property in goods to the buyer at the premises of the buyer when the goods are delivered and by virtue of Section 19 of Sale of Goods Act, the property in goods was transferred at that time only. Section 19 reads as under : 19. Property passed when intended to pass. - (1) Where there is a contract for the sale of specific or ascertained goods the property in them is transferred to the buyer at such time as the parties to the contract intend it to be transferred. (2) For the purpose of ascertaining the intention of the parties regard shall be had to the terms of the contract, the conduct of the parties and the circumstances of the case. (3) Unless a different intention appears, the rules contained in Sections 20 to 24 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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