2003 (3) TMI 393

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....the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal with consent, after waiving deposit. 2. In the order impugned in this appeal, the Commissioner has held that the place of removal of the motor vehicles manufactured by the appellant in its factory at Nashik and sold to departments of Government of I....

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.... the transport of the goods to the buyer's premises. This indicates that the place of removal is the buyer's premises. The Commissioner has relied upon the decision of the Tribunal in Escorts JCB Ltd. v. CCE [2000 (118) E.L.T. 650 (T) = 1999 (35) RLT 9], the correctness of which has been upheld by the Larger Bench in Prabhat Zarda Factory - 2000 (119) E.L.T. 191. 3. The decision of the Tri....