Freight charged at consignment depot and assessable value - bench allows appeals, finding no proven flow back to manufacturer.

Whether freight charged to buyers at a consignment depot must be included in assessable value under the Valuation Rules turns on whether the freight amount flowed back to the manufacturer. The consignor invoiced the consignment agent, and freight was shown in downstream invoices; Revenue failed to prove that freight benefitted the manufacturer. Prior CESTAT precedent for the appellant found no flow back and left declared assessable value undisturbed. Applying that precedent, the Bench set aside impugned orders and allowed the appeals, with consequential benefits as per law.

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Issues: Whether freight amount realized (or payable) by the buyers at the consignment agent's depot is includible in the assessable value of goods for central excise valuation.

Analysis: The Tribunal considered the identical issue already decided by this Bench in the Appellant's earlier matters and applied that precedent. The earlier decision examined whether freight paid by the buyer to the transporter resulted in any benefit or "flow back" to the manufacturer; finding no evidence of such flow back, the declared assessable value at the factory gate was left intact. Applying the same reasoning to the present appeals, the Tribunal found no proof that freight paid at the consignment depot accrued to the manufacturer or increased the manufacturer's realisation from the transaction.

Conclusion: The freight amount realized or paid at the consignment agent's depot is not includible in the assessable value; the appeals are allowed in favour of the assessee.

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