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2016 (12) TMI 1385 - AT - Central ExciseValuation - freight and insurance charges - adding to assessable value the freight and insurance charges recovered - Section 4 (3) (c) of Central Excise Act, 1944 - place of removal - if the 'sale' has taken place at factory gate of at the premises of buyers and consequently if the value of freight and transit insurance from factory gate to the premises of the buyer needs to be included in the assessable value or not? Held that: - after 1/7/2000 there was no provision for considering any place, other than factory or any other place or premises of production or manufacture of the excisable goods or a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty, as 'place of removal'. In these circumstances there is no ease for considering any other place like the Depot or place of Consignment agent etc as 'place of removal' after 1/7/2000 - the appeals so far as they relates to period after 1/7/2000 have to be allowed. However prior to 1/7/2000 the definition of 'place of removal' included 'a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory' as possible place of removal. Thus it was possible to consider any place other that factory or a ware house (where goods are permitted to be stored without payment of duty) as 'place of removal'. Hon Supreme Court in the case of ISPAT INDUSTRIES LTD [2015 (10) TMI 613 - SUPREME COURT] has observed that 'the buyer's premises in law, be “a place of removal" under the said Section'. This categorical observation leaves no scope for any interpretation. The allegation that the buyers premises are the place of removal cannot, therefore, be sustained in view of these observations - appeal which relates to period prior to 1/7/2000 dismissed. Appeal disposed off - decided partly in favor of assessee.
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