Place of removal can't be buyer's premises just because insurance policy is bought by manufacturer

Central Excise : Where : (a) all prices are "ex-works"/ "ex-factory"; (b) goods were cleared by manufacturer from factory on payment of appropriate sales tax; (c) invoices were prepared at factory directly in name of customer with name of Insurance Company; (d) goods were handed over to transporter without manufacturer reserving any right to disposal of goods, it was clear that title had already passed to customer at factory and therefore, place of removal was 'factory' and freight and transport