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TMI Blog2018 (9) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... iming that the goods were sold on FOR basis and as such the place of removal is the delivery point to the buyer. The freight element incurred by the appellant should form part of the assessable value in such FOR sale - Hon’ble Supreme Court in CCE, Nagpur vs. Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT] held that under no circumstances can the buyer’s premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case - the question of paying duty on such value addition to be covered by the exemption under Notification 56/2002-CE does not arise. The appellant will succeed with reference to their entitlement of refund claim for education/ higher education cess in terms of N/N. 56/2002-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant considered the transaction value 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of removal. What is important to note 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 manufacturers 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 is premises or premises referable to the manufacturer. If we are to accept the contention of the revenue, then these words will have to be sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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