Duty demand by treating buyer’s premises as place of removal is unsustainable

Savita Oil Technologies Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Held that buyer’s premises cannot, in law, be a “place of removal” under Section 4. Demand duty thereon is unsustainable in law. Facts- The appellants are engaged in manufacture of excisable goods. During the scrutiny of their records, it was noticed that the appellants were recovering transportation/ freight from their buyers and mentioning the same separately on the correspondence invoices/ bills. The appellant were not including the said freight collected from the buyer in the assessable value of the goods for the pu...