https://www.taxtmi.com/caselaws?id=254147 The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal against the Order-in-Appeal denying duty demand on insurance costs incurred by the assessee. The Tribunal upheld the lower appellate authority's decision, determining that the goods were delivered at the assessee's factory gate based on evidence from lorry receipts showing the consignee as the buyer and freight on a "to pay basis." The Tribunal found the recovery of insurance costs by the appellant did not change the place of removal to the customer's premises, ultimately deeming the Revenue's appeal meritless. The respondent's cross objection was also disposed of accordingly. en-us Fri, 09 May 2014 00:00:00 +0530 Sat, 13 Dec 2014 13:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254147 The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal against the Order-in-Appeal denying duty demand on insurance costs incurred by the assessee. The Tribunal upheld the lower appellate authority's decision, determining that the goods were delivered at the assessee's factory gate based on evidence from lorry receipts showing the consignee as the buyer and freight on a "to pay basis." The Tribunal found the recovery of insurance costs by the appellant did not change the place of removal to the customer's premises, ultimately deeming the Revenue's appeal meritless. The respondent's cross objection was also disposed of accordingly. Case-Laws Central Excise Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254147