2010 (9) TMI 488

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..... ded in the assessable value - “Depots and premises of consignment agents” were excluded from the definition of “place of removal” under the Central Excise Law during the period 1-7-2000 to 13-5-2003. Held that: both the impugned periods in respect of these two appeals are prior to inclusion of the premises of the consignment agents in the definition of place of removal and prior to amendment o .....

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..... espect of Appeal No. E/842/2004. In both the cases, the impugned goods have been transferred from the factory premises of the respondents and have been sold subsequently from the premises of their consignment agents. The dispute relates to inclusion or otherwise of the freight and insurance charges from the factory premises to the premises of the consignment agents in the assessable value of the i .....

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..... in the definition of place of removal and prior to amendment of Rule 5 of the Central Excise (Valuation) Rules. 4. We also find that the issue as to whether freight and insurance charges can be included in the assessable value during the period 1-7-2000 to 1-3-2003 stands decided against the Department ruling out such inclusion vide Tribunal s decision in the case of Jindal (I) Ltd. v. CCE, Kolk .....

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