2018 (2) TMI 909

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..... Shri S.K. Bansal, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandran These two appeals are against common impugned order dated 31/07/2017 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture and clearance of P.P. caps and PET bottles liable to Central Excise duty. The dispute in the present appeals relates to valuation of the e....

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....ubmitted that their sale value is separately shown in the invoices. Excise duty paid on that and the sale is happening at the factory gate as evidenced by payment of VAT at the time of clearance. The freight is shown separately and collected from the client. This by itself will not make the freight as part of transaction value. He relied on the decision of Hon'ble Supreme Court in CCE, Nagpur Vs. ....

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....equest by the buyer by itself will not make the place of removal as delivery point in the premises of the buyer. We note that Hon'ble Supreme Court in Ispat Industries Ltd. (supra) examining the term "place of removal" held that under no circumstances, the 'place of removal' can refer to a 'place of delivery' which may on facts be the buyer's premises. The Hon'ble Supreme Court further observed th....