2015 (8) TMI 441

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....eal No. 1270 of 2005 - -<br>Central Excise<br>A.K. Sikri and Rohinton Fali Nariman, JJ. Shri Rupesh Kumar, Ritesh Kumar, Mrs. Sunita Rani Singh and B. Krishna Prasad, Advocates, for the Appellant. S....

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....inding that the ownership for the goods was passed on to the buyer at the time of transfer of the goods at the factory gate. If the transportation work was taken by the assessee, thereafter, at the in....