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TMI Blog2018 (5) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the goods are not sold at the factory gate but removed exclusively to a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold, the rule 7 is applicable - In the instant case, it is evident that the goods were partly sold at factory gate and duty was paid. Remaining goods were transferred to the consignment agent. Therefore, Rule 7 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal Tubes (I) Ltd., are engaged in the manufacture of Steel Tubes Pipes falling under Sub-heading No. 73063090 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants are selling their product partly at factory gate and partly through consignment agents by stock transferring of the goods on payment of duty as mentioned (para 2) in the impugned Order-in-Appeal. The Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely applicable in the instant case, as Rule 7 is applicable for the circumstances where all the goods are transferred to a depot and not where the goods are partly sold at factory gate. Ld. Counsel relied on the ratio laid down in the case of Bharat Petroleum Corporation Ltd Versus Commissioner of Central Excise, Chennai, 2010 (261) E.L.T. 695 (Tri Chennai) relying upon which this Tribunal vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold, the rule 7 is applicable. 6. In the instant case, it is evident that the goods were partly sold at factory gate and duty was paid. Remaining goods were transferred to the consignment agent. Therefore, Rule 7 of Central Excise (Valuation) Rules, 2000, is not applicable in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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