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TMI Blog2017 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... ice at which the goods cleared from the factory - the said issue came up before the Hon’ble Apex Court in the case of Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT] wherein it was held that for the period from 28-9-1996 up to 1-7-2000, the place of removal has reference only to places from which goods are to be sold by the manufacturer, and has no reference to the place of delivery whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 9,59,874/- as freight from the consignment agents on behalf of the appellant on the goods sold through consignment agents. Therefore, it was alleged that the said amount as freight was required to be included in the assessable value as per section 4 (4) (b) (iii) of Central Excise Act, 1944 as place of removal means depot premises of consignment agent or any other place or premies from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id issue has been settled by the Hon ble Apex Court in the case of Ispat Industries Ltd.-2015 (324) ELT 670 (SC). 4. On the other hand, learned AR supported the impugned order. 5. As per impugned order, the period of dispute is 1.4.2000 to 30.06.2000, the excise duty is payable at the price at which the goods cleared from the factory. The said issue came up before the Hon ble Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y premises or the warehouse (in the circumstances mentioned in the Section), alone being places of removal. Under no circumstances can the buyer s premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case. 6. As the issue has already been settled in favour of the appellant by the decision of the Hon ble Apex Court in the case of Ispat Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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