https://www.taxtmi.com/caselaws?id=265338 Section 4 of the Central Excise Act, 1944 confined the place of removal to the manufacturer's factory or other manufacturer-linked premises, so the buyer's premises could not be treated as the place of removal merely because transit insurance stood in the manufacturer's name. Freight from the place of removal to the place of delivery was therefore not includible in assessable value, and Rule 5 of the Central Excise Valuation Rules, 2000 likewise excluded transportation cost beyond the place of removal. Ex-works transactions and invoicing and dispatch in the customers' names reinforced that transit insurance alone did not show retention of ownership or defer the sale. en-us Wed, 07 Oct 2015 00:00:00 +0530 Sat, 17 Oct 2020 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265338 Section 4 of the Central Excise Act, 1944 confined the place of removal to the manufacturer's factory or other manufacturer-linked premises, so the buyer's premises could not be treated as the place of removal merely because transit insurance stood in the manufacturer's name. Freight from the place of removal to the place of delivery was therefore not includible in assessable value, and Rule 5 of the Central Excise Valuation Rules, 2000 likewise excluded transportation cost beyond the place of removal. Ex-works transactions and invoicing and dispatch in the customers' names reinforced that transit insurance alone did not show retention of ownership or defer the sale. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265338