https://www.taxtmi.com/caselaws?id=51202 The Tribunal held that freight and insurance charges should not be included in the assessable value of cylinders manufactured and supplied by M/s. JBM Industries Ltd. The decision was based on the analysis of the Central Excise Act provisions and specific contractual terms, determining that the sale occurred at the factory gate. This conclusion differed from the Revenue's argument based on ownership during transportation. Consequently, all appeals by M/s. JBM Industries Ltd. were allowed by the Tribunal. en-us Tue, 14 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 13:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51202 The Tribunal held that freight and insurance charges should not be included in the assessable value of cylinders manufactured and supplied by M/s. JBM Industries Ltd. The decision was based on the analysis of the Central Excise Act provisions and specific contractual terms, determining that the sale occurred at the factory gate. This conclusion differed from the Revenue's argument based on ownership during transportation. Consequently, all appeals by M/s. JBM Industries Ltd. were allowed by the Tribunal. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51202