https://www.taxtmi.com/caselaws?id=336740 The Tribunal allowed the appeal of M/s. Emco Ltd., concluding that for the period after 1/7/2000, only the factory premises could be considered the place of removal, and thus, the freight and insurance charges were not to be included in the assessable value. For the period prior to 1/7/2000, the Tribunal initially considered the buyer's premises as the place of removal but later, following a remand and precedent, determined that the buyer's premises could not be the place of removal. Consequently, the Tribunal dismissed the Revenue's appeal, affirming that the charges should not be included in the assessable value. en-us Tue, 14 Jun 2016 00:00:00 +0530 Wed, 28 Dec 2016 07:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336740 The Tribunal allowed the appeal of M/s. Emco Ltd., concluding that for the period after 1/7/2000, only the factory premises could be considered the place of removal, and thus, the freight and insurance charges were not to be included in the assessable value. For the period prior to 1/7/2000, the Tribunal initially considered the buyer's premises as the place of removal but later, following a remand and precedent, determined that the buyer's premises could not be the place of removal. Consequently, the Tribunal dismissed the Revenue's appeal, affirming that the charges should not be included in the assessable value. Case-Laws Central Excise Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336740