https://www.taxtmi.com/forum/issue?id=106399 Point of taxation under central excise is the removal from the factory, and the excise duty rate applicable is the rate at removal. Depot or consignment sales are not a separate point of taxation, and valuation for depot transactions does not change the rate determined at removal; therefore no differential duty arises when the rate increases after factory removal. en-us Wed, 08 Jan 2014 21:01:29 +0530 Thu, 23 Jan 2025 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106399 Point of taxation under central excise is the removal from the factory, and the excise duty rate applicable is the rate at removal. Depot or consignment sales are not a separate point of taxation, and valuation for depot transactions does not change the rate determined at removal; therefore no differential duty arises when the rate increases after factory removal. Discussion-Forum Central Excise Wed, 08 Jan 2014 21:01:29 +0530 https://www.taxtmi.com/forum/issue?id=106399