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TMI Blog2024 (4) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... ges was being retained by them. After conducting necessary verification and investigation, the Department issued Show Cause Notice on the ground that the appellant has retained certain portion of freight without paying the same to the transporters on such freight amounts retained by them, Excise Duty was demanded. After due process, the adjudicating authority confirmed the demand. Being aggrieved, the appellant is before the Tribunal. 2. The Ld. Counsel appearing for the appellant submits that the issue is no more res integra. The Hon'ble Supreme Court in the case of Commissioner v. Ispat Industries Ltd. 2015 (324) ELT 670 (SC) has held that the freight charges from the place of removal up to the place of recipient is eligible as abatement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant. 7. It is seen from the record that the appellant is paying VAT at their factory gate as is evidenced by the invoices enclosed with the appeal papers. Therefore, 'the place of removal' in this case would be the factory gate of the appellant. This issue is no more res integra. The Hon'ble Supreme Court in the case of Commissioner v. Ispat Industries Ltd. 2015 (324) ELT 670 (SC) has held as under: - 23. These appeals have been filed by the appellant-assessee against rejection of the refund claim, wherein they had deposited excise duty (short paid) pursuant to audit objection for the period 2010- 2011 to 2015-2016, and subsequently, after the ruling of Hon'ble Supreme Court in the case of Ispat Industries Ltd., judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were material need to be delivered at the site as mentioned in the order if any damage and for unserviceable material are noticed in the supplies, cost to the extent of such material will be deducted or is to be replaced by the supplier However, in the terms of purchase has been mentioned, in most of the cases, that the purchase rate /price is inclusive of all taxes, duties and VAT, transportation price on FOR it appeared to the Adjudicating Authority that as per the terms of purchase / sale, it is apparent that the assessee was under the obligation to deliver the goods at the Customers place in acceptable condition. Further, the ownership of the goods remained with the assessee till the goods were delivered. Hence, the goods were sold at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. The fact in the present case 'deliverable state of goods, arises only at the time of safe delivery of goods at the customers' premises specified in the purchase order However, with reference to section 24 of the Sales of Goods Act, it was observed that in the instant case the property in the goods have passed only at the site of buyer. Therefore such place constitutes the 'place of removal of goods for section 4 of the Central Excise Act. 8. It is also seen that the identical issue was before the Bench in the case of Hindalco Industries Ltd. Vrs. CCE (Kolkata) vide final order no. 77589/2023 dated November 16, 2023. This Bench has relied on the judgement of the Hon'ble Supreme Court in the case of Ispat Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X
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