2015 (8) TMI 441 - SCH - Central Excise

Duty demand - Removal of goods at factory gate - Held that - 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 instance of the buyer and deliver the goods at the site, that cannot be a ground for loading the price with the transportation charges. - No reason to interfere with impugned order - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal as the goods were cleared and ownership transferred at the factory gate, so adding transportation charges later was not justified.