seller i.e., the factory gate or depot or premises of
consignment agent, etc. and cannot be the buyer's premises
because the place ... makes it
clear that a depot, the premises of a consignment agent, or any
other place or premises from where the excisable goods
deposited without payment of duty;
[(iii) a depot, premises of a consignment agent or
any other place or premises from where the excisable
goods ... assessees owned
depot not at the premises of the consignment agent.
(g) Rule 8 deals with situations whether goods are
captively consumed by the assessee
parent company. This appeal concerns 110
consignments of spare parts through courier mode. The authorised
courier agent, upon arrival of the goods in India, filed ... requite duty was collected by the authorized courier
agent from the appellant. As the goods were consigned
by the foreign consignor through the courier agents
