https://www.taxtmi.com/caselaws?id=793624 For ex-works sales where title passes at the factory gate and transportation is separately invoiced, freight and transportation charges beyond the place of removal are excluded from assessable value under the Central Excise valuation scheme, so the related duty demand fails. Rule 8 does not apply where goods are sold first and then used in turnkey erection and commissioning contracts, because it is confined to non-sale captive consumption; valuation on a cost-plus basis for such supplies was therefore unsustainable. The extended period of limitation was also not available in the absence of mala fide suppression, and once the principal demand failed, interest and penalty could not survive. en-us Tue, 16 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793624 For ex-works sales where title passes at the factory gate and transportation is separately invoiced, freight and transportation charges beyond the place of removal are excluded from assessable value under the Central Excise valuation scheme, so the related duty demand fails. Rule 8 does not apply where goods are sold first and then used in turnkey erection and commissioning contracts, because it is confined to non-sale captive consumption; valuation on a cost-plus basis for such supplies was therefore unsustainable. The extended period of limitation was also not available in the absence of mala fide suppression, and once the principal demand failed, interest and penalty could not survive. Case-Laws Central Excise Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793624