2019 (1) TMI 1098

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.... (Judicial) Shri Vinod Awtani, Chartered Accountant for appellant Shri AB Kulgod, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew This appeals of M/s Tapi Prestressed Products Ltd and of M/s MK Kotecha Prestressed Products Pvt Ltd, manufacturers of pipes, engaged also in erection and installation of lift irrigation systems in pursuance of which the manufactured pipe....

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.... of Central Excise Act, 1944, as amended from 14th May 2003 specifically to incorporate the place of sale in the definition of 'place of removal', and the provisions of Sale of Goods Act, 1930 to isolate the premises of the buyer as location of sale. 3. According to Learned Chartered Accountant, the Hon'ble Supreme Court, in Commissioner of Customs & Central Excise, Nagpur v. Ispat Industries L....

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....ly to places from which goods are to be sold by the manufacturer, and has no reference to the place of delivery which may be either the buyer's premises or such other premises as the buyer may direct the manufacturer to send his goods. As a matter of law therefore, the Commissioner's order and Revenue's argument based on that order that freight charges must be included as the sale in the present f....

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....nds that, the place of removal being the premises of the buyer, it was obligatory that all costs up to, and including, the site of assembly should have been computed for determination of duty liability. 6. It is amply clear from the decision in re Ispat Ltd that the inclusion of transport cost beyond the factory of manufacture is allowed only upon establishing that the manufacturer continues to....