https://www.taxtmi.com/forum/issue?id=110732 Whether excise duty on goods sent from factory to depot on stock transfer is assessed on factory or depot pricing depends on the place of removal and the prevailing transaction value at that place; TRU guidance supports using depot price where the depot is the place of removal, but later Board guidance and Supreme Court authority alter the place of removal and value analysis, affecting inclusion of freight, Cenvat credit, differential duty obligations and refund possibilities. en-us Tue, 02 Aug 2016 10:23:40 +0530 Thu, 23 Jan 2025 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110732 Whether excise duty on goods sent from factory to depot on stock transfer is assessed on factory or depot pricing depends on the place of removal and the prevailing transaction value at that place; TRU guidance supports using depot price where the depot is the place of removal, but later Board guidance and Supreme Court authority alter the place of removal and value analysis, affecting inclusion of freight, Cenvat credit, differential duty obligations and refund possibilities. Discussion-Forum Central Excise Tue, 02 Aug 2016 10:23:40 +0530 https://www.taxtmi.com/forum/issue?id=110732