https://www.taxtmi.com/caselaws?id=349121 The Tribunal affirmed that transactions between the appellant and manufacturers constituted sales, applying Section 4(1)(a) of the Central Excise Act, 1944 for valuation. Emphasizing the importance of physical and ownership transfers in defining a sale, the Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal. en-us Tue, 26 Sep 2017 00:00:00 +0530 Sat, 04 Nov 2017 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349121 The Tribunal affirmed that transactions between the appellant and manufacturers constituted sales, applying Section 4(1)(a) of the Central Excise Act, 1944 for valuation. Emphasizing the importance of physical and ownership transfers in defining a sale, the Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal. Case-Laws Central Excise Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349121