section 4

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Anshul Agarwal (Querist)
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03 August 2009 Sir can u please explain section 4 of central excise act 1944.I am confused in this line "the goods must be sold by the assessee for delivery at the time and place of removal"
my query is whether goods should have been transferred ""to"" place of removal as per section 4(3)(c) or ""from"" place of removal to buyer.
plz reply

Vishnu Saboo

Vishnu Saboo (Expert)
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14 August 2009 can u clarify some more?
i.e. in what context you are confused.
As per sec 4(3)(c), this sub clause standes for defination of 'place of removal'
and sec 4 is for determine the value of goods.
as per sec 4(3)(c) place of removal could either factory, godown, any place which have permission for transfer the material without duty payment or any depot.
the seller can sale the material from any of above places.