https://www.taxtmi.com/caselaws?id=99207 For the period before the 1996 amendment to Section 4 of the Central Excise Act, depot sales were to be assessed on the factory gate price where such price was available, because the depot was not yet treated as a place of removal under the amended provision. The later amendment applied only from 28-9-1996 and could not govern the earlier period. The matter was remitted only to verify whether factory gate sales in fact existed, and if so, that price was the proper assessable value for the depot clearances. en-us Thu, 14 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99207 For the period before the 1996 amendment to Section 4 of the Central Excise Act, depot sales were to be assessed on the factory gate price where such price was available, because the depot was not yet treated as a place of removal under the amended provision. The later amendment applied only from 28-9-1996 and could not govern the earlier period. The matter was remitted only to verify whether factory gate sales in fact existed, and if so, that price was the proper assessable value for the depot clearances. Case-Laws Central Excise Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99207