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2020 (10) TMI 674 - AT - Central ExciseValuation - inclusion of transportation charges received by the appellant in the assessable value - proviso to sub-section (4)(b) of section 11A of the Central Excise Act, 1944 - HELD THAT:- This Bench in a number of cases has, after following the decision of the Hon’ble Apex Court in the case of COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, NAGPUR VERSUS M/S ISPAT INDUSTRIES LTD. [2015 (10) TMI 613 - SUPREME COURT], consistently decided identical issue and held that , "Hon’ble Apex Court has categorically held that under no circumstances can the buyer’s premises be the place of removal. It also made it clear that this fact was not brought to the attention of the Court when the earlier orders were passed. In view of the above, we find that it is now well settled that the buyer’s premises can never be the place of removal, therefore the freight from the factory/depot/consignment agent up to the buyer’s premises cannot be included in the assessable value, even if the goods are sold or delivered at the buyer’s premises." Appeal allowed - decided in favor of appellant.
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