https://www.taxtmi.com/caselaws?id=466430 Whether freight charged to buyers at a consignment depot must be included in assessable value under the Valuation Rules turns on whether the freight amount flowed back to the manufacturer. The consignor invoiced the consignment agent, and freight was shown in downstream invoices; Revenue failed to prove that freight benefitted the manufacturer. Prior CESTAT precedent for the appellant found no flow back and left declared assessable value undisturbed. Applying that precedent, the Bench set aside impugned orders and allowed the appeals, with consequential benefits as per law. en-us Fri, 10 Oct 2025 00:00:00 +0530 Sun, 08 Feb 2026 17:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466430 Whether freight charged to buyers at a consignment depot must be included in assessable value under the Valuation Rules turns on whether the freight amount flowed back to the manufacturer. The consignor invoiced the consignment agent, and freight was shown in downstream invoices; Revenue failed to prove that freight benefitted the manufacturer. Prior CESTAT precedent for the appellant found no flow back and left declared assessable value undisturbed. Applying that precedent, the Bench set aside impugned orders and allowed the appeals, with consequential benefits as per law. Case-Laws Central Excise Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466430