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TMI Blog2023 (12) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... found from the records that the adjudicating authority has examined the definition of excisable goods and place of removal in Central Excise Act, 1944. It is worth noting that place of removal is relevant only for the purpose of determination of transaction value in section 4 of Central Excise Act, 1944. Furthermore, place of removal is a concept which enables duty leviable on manufacture to be restricted to such value as is attributable to cost involved in production and clearance from the factory but which, nevertheless, includes such expenses when such sale occurs at a further point. There is no doubt that the goods removed by the appellant are subject to assessment at value declared as retail selling price subject to abateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o in appeal owing to the penalties imposed on them under rule 15 of CENVAT Credit Rules, 2004. 2. The appellant-company is in the business of manufacture of refrigerators , air-conditioners , colour monitor , LCD television and plasma television and had been availing credit on capital goods , inputs and input services deployed in the assembly of the finished products all of which are subject to assessment, under section 4A of Central Excise Act, 1944, on retail selling price subject to abatement permitted under notification no. 49/2008-CE dated 24th December 2008. 3. The assessee discharged duty liability accordingly at the factory gate and, thereafter, removed the goods to the central warehouse from which they were load ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-TRU dated 6th September 2005 of Central Board of Excise Customs (CBEC), it was also contended by the Learned Counsel that the adjudicating authority had failed to take note of the terms and conditions which govern the movement of goods. Reliance was placed on the decision of the Tribunal in Sports and Leisure Apparel Ltd v. Commissioner of Customs, Central Excise and Service Tax, Noida [2016 (6) TMI 468 CESTAT ALLAHABAD], in Prism Cement Ltd v. Commissioner of Central Excise, Bhopal [ 2017 (9) TMI 549 CESTAT NEW DELHI], in Mangalam Cement Ltd v. Commissioner of Central Excise Service Tax, Jaipur I [2017 (7) TMI 638 CESTAT NEW DELHI] and in Applicomp India Ltd v. Commissioner of Central Excise, Customs and Service Tax, Bangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant only for the purpose of determination of transaction value in section 4 of Central Excise Act, 1944. Furthermore, place of removal is a concept which enables duty leviable on manufacture to be restricted to such value as is attributable to cost involved in production and clearance from the factory but which, nevertheless, includes such expenses when such sale occurs at a further point. There is no doubt that the goods removed by the appellant are subject to assessment at value declared as retail selling price subject to abatement. The amendment effected in rule 2(l) of CENVAT Credit Rules, 2004 enabling goods transport agency service to be availed of till place of removal and the consequential decision of the Hon ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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