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TMI Blog2016 (1) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... n and insurance charges which were not shown separately in the invoice in term of Rule 5 of the Central Excise Valuation Rules, 2000 - Held that:- As find from the purchase order that the freight charges are to the buyer's account. Merely because these are not mentioned separately is no reason to conclude that sale is not complete at the factory gate. In this case the goods were to be delivered at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2000. 3. The appellant are manufacturer of paper products, mainly packaging products. The purchaser order received by them, a sample which is placed at page 35 of the Appeal, shows the total value of the goods and the Central Excise duty payable thereon. Separately it is mentioned in the purchase order that the freight and insurance are to the account of the buyer i.e. M/s Glaxo Smith Klin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and shown separately in the invoice for such excisable goods. And, according to learned A.R., the transportation charges are not shown separately in the invoice. 5. The only question that needs determination is whether the sale of goods was completed at the factory gate in order to consider the transaction value as per invoices. We find from the purchase order that the freight charges are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. We do not agree with this reasoning because, effectively, the payment for purchase in this case has been split into invoice value (for goods) and debit notes for charging transportation costs. Merely because the transport has been arranged by appellant on buyers request and recovered from buyer through debit notes cannot be a ground for denying substantial benefit under the law laid down in Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs & Central Excise, Aurangabad Vs. M/s Roofit Industries Ltd. - 2015-TIOL-87-SC-CX. We have seen the judgment. We find that in this case the goods were to be delivered at the place of the buyer and it is only at that place that the acceptance of supplies was to be affected. In the present case, circumstances are different. Revenue has not been able to show that the sale did not take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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