2011 (3) TMI 1181

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....S. Sejpal, Advocate  for the respondent Per: P.R. Chandrasekharan: This appeal is directed against the Order-in-Appeal No: RJB/M-III/310/2003 dated 25/07/2003 passed by the Commissioner of Central Excise (Appeals), Mumbai - III. 2. In the said order the Commissioner (Appeals) had held that the cost of transportation and transit insurance incurred by the assessee for supply of good....

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....ded that the transfer of the goods takes place at the buyer's place and hence the sale is effected only at the buyer's premises and the insurance policy is in the name of the assessee and they have interest in the goods in transit. On account of this, the department is of the view that the cost of transportation as well as insurance charges incurred up to the point of sale needs to be included in ....

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....t the factory. The learned advocate also relies on the judgments of the Hon'ble apex court in the cases of Escorts JCB Ltd. (referred to supra) and Commissioner of Central Excise, Noida vs. Accurate Meters Ltd. 2009 (235) ELT 581 (SC); judgment of the Tribunal in the case Commissioner of Central Excise vs. Guwahati Carbon Ltd. 2009 (243) ELT 307 and also the judgment of this Tribunal in their own ....

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.... prices offered are ex-works Bombay, exclusive of taxes and duties, packing and forwarding, freight, insurance, etc." 7. From the documentary evidence available on record, it is clear that the terms and conditions of sale were ex-works or ex-factory. In other words, merely because the assessee has transported the goods and insured the same up to the buyer's premises, it does not mean that the ....