2001 (3) TMI 773 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the Department regarding the inclusion of depot operating charges in the assessable value of goods sold by Kinetic Engineering Ltd. The tribunal upheld the Commissioner (Appeals) decision based on the Supreme Court judgments, stating that the factory gate price should apply to both sales at the factory gate and goods sold from the depots. The appeal was dismissed.