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TMI Blog2018 (2) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... in Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT] examining the term “place of removal” held that under no circumstances, the ‘place of removal’ can refer to a ‘place of delivery’ which may on facts be the buyer’s premises In the present case, the sales tax is shown in the invoice prepared in the factory and there is nothing to indicate that the sale is not happening at the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The dispute in the present appeals relates to valuation of the excisable goods cleared by the appellants. The appellants were discharging Central Excise duty on the transaction value as per the invoice. They were not including the freight element shown in the invoices separately, in the said transaction value for Central Excise assessment. The Revenue objected to the same and proposed inclusion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on the decision of Hon ble Supreme Court in CCE, Nagpur Vs. Ispat Industries Ltd. 2015 (324) E.L.T. 670 (S.C.). 3. The learned AR contested the appeal stating that the sale should be considered as completed on delivery in the premises of the buyer. In such situation, the freight will become integral part of the transaction value for Central Excise purpose. He supported the findings o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts be the buyer s premises. The Hon ble Supreme Court further observed that when the invoices prepared at the factory directly in the name of customer and the goods were sold at the factory gate this should be considered as sale ex-works . In the present case, we note that the sales tax is shown in the invoice prepared in the factory and there is nothing to indicate that the sale is not happening ..... X X X X Extracts X X X X X X X X Extracts X X X X
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