https://www.taxtmi.com/caselaws?id=210616 The Tribunal rejected the Revenue's appeal, affirming that the sale took place at the factory gate, and activities at the project site did not change the place of sale. It upheld the respondents' stance on assessable value calculation and 'place of removal' interpretation under the Central Excise Act. The Tribunal found that the project site did not qualify as a place of removal and activities like epoxy coating and gunnitting outside the factory were not considered in the assessable value calculation unless the risk of damage during such processes was borne by the respondents. en-us Wed, 16 Nov 2011 00:00:00 +0530 Mon, 06 Jan 2014 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210616 The Tribunal rejected the Revenue's appeal, affirming that the sale took place at the factory gate, and activities at the project site did not change the place of sale. It upheld the respondents' stance on assessable value calculation and 'place of removal' interpretation under the Central Excise Act. The Tribunal found that the project site did not qualify as a place of removal and activities like epoxy coating and gunnitting outside the factory were not considered in the assessable value calculation unless the risk of damage during such processes was borne by the respondents. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210616