https://www.taxtmi.com/caselaws?id=396649 The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant, a manufacturer of electrical transformers. The dispute centered on the valuation of excisable goods for duty calculation, specifically determining the "place of removal" under the Central Excise Act. The judgment clarified that the seller's premises should be considered the place of removal for duty calculation, even in cases where the place of delivery is the buyer's premises. This decision aligned with established legal principles and precedents, providing clarity on excisable goods' valuation based on the place of removal. en-us Tue, 14 Jul 2020 00:00:00 +0530 Wed, 15 Jul 2020 12:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396649 The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant, a manufacturer of electrical transformers. The dispute centered on the valuation of excisable goods for duty calculation, specifically determining the "place of removal" under the Central Excise Act. The judgment clarified that the seller's premises should be considered the place of removal for duty calculation, even in cases where the place of delivery is the buyer's premises. This decision aligned with established legal principles and precedents, providing clarity on excisable goods' valuation based on the place of removal. Case-Laws Central Excise Tue, 14 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396649