https://www.taxtmi.com/caselaws?id=382359 The judgment clarified that freight costs for transporting goods to the buyer's premises cannot be included in the assessable value under the Central Excise Act. The buyer's premises were determined not to be the place of removal, as per legal interpretations and precedents, including the landmark judgment in Ispat Industries Limited. The appeals by the appellants were allowed, setting aside the impugned orders, while the Revenue's appeal was rejected. The legal position established favored the appellants, emphasizing that expenses up to the place of removal must be included in the assessable value. en-us Mon, 01 Jul 2019 00:00:00 +0530 Tue, 02 Jul 2019 06:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382359 The judgment clarified that freight costs for transporting goods to the buyer's premises cannot be included in the assessable value under the Central Excise Act. The buyer's premises were determined not to be the place of removal, as per legal interpretations and precedents, including the landmark judgment in Ispat Industries Limited. The appeals by the appellants were allowed, setting aside the impugned orders, while the Revenue's appeal was rejected. The legal position established favored the appellants, emphasizing that expenses up to the place of removal must be included in the assessable value. Case-Laws Central Excise Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382359