Appellate Tribunal rules sale at factory gate per purchase contract terms. Decision influenced by prior ruling.

The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the appellant, setting aside the impugned order and holding that the sale occurred at the factory gate based on the purchase contract terms. The decision was influenced by a prior ruling in M/s. Associated Strips Ltd. & Anr. v. CCE, New Delhi.

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The Appellate Tribunal CEGAT, New Delhi, in the case of an appellant challenging Order-in-Appeal No. 757-C.E./DLH/2001, held that the sale took place at the factory gate based on the purchase contract terms, setting aside the impugned order and ruling in favor of the appellant. The decision was influenced by a previous ruling in M/s. Associated Strips Ltd. & Anr. v. CCE, New Delhi.

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