2014 (12) TMI 491

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....: 1. The Revenue is in appeal against Order-in-Appeal No. AT/39 & 40/Belapur/2004 dated 26/08/2004 passed by Commissioner of Central Excise (Appeals), Mumbai, wherein the lower appellant authority has held that the duty demand on the cost of insurance incurred by the assessee is not admissible, inasmuch as the goods have been delivered at the assessee's factory gate, relying on the decision o....

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.... order passed by the lower appellate authority relying on the decision of the Hon'ble apex Court in the case of Escorts JCB Ltd is sustainable in law. 4. We have carefully considered the submissions made by both the sides. 4.1 There is nothing on record adduced by the Revenue to show that the place of removal was not the factory. On the other hand the lorry receipts under which the goods wer....