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2016 (1) TMI 687 - AT - Central ExciseFactory gate sale - Transaction value - whether the sale of goods was completed at the factory gate in order to consider the transaction value as per invoices? - demand on account of the transportation and insurance charges which were not shown separately in the invoice in term of Rule 5 of the Central Excise Valuation Rules, 2000 - Held that:- As find from the purchase order that the freight charges are to the buyer's account. Merely because these are not mentioned separately is no reason to conclude that sale is not complete at the factory gate. In this case the goods were to be delivered at the place of the buyer and it is only at that place that the acceptance of supplies was to be affected. In the present case, circumstances are different. Revenue has not been able to show that the sale did not take place at the factory gate. - Decided in favour of assessee
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