Rollatainers Limited Vs. Commissioner of Central Excise - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| May-07-2002 |
| K Usha, N T C.N.B. |
| (2002)(82)ECC288 |
| Rollatainers Limited |
| Commissioner of Central Excise |
1. challenge at the instance of the assessee is against the order-in-appeal no. 757-c.e./dlh/2001, dated 3-9-2001 passed by the commissioner of central excise, new delhi. it is contended on behalf of the appellant that the issue raised in this appeal is covered in its favour by the decision of this tribunal in associated strips ltd. and anr. v. cce, new delhi [2002 (143) e.l.t. 131 (tribunal) = 2002 (49) rlt 506(cegat-del.)] 2. on going through the terms of the purchase contract between the parties, it is clear that the price is ex-factory. it is true that the transit risk insurance policy is taken by the seller, appellant. that itself will not decide the issue. in majority of the transactions the freight has been paid by the buyer.3. in the light of the terms of the contract between the parties, it is clear that the sale has taken place at the factory gate and not at the buyers place. in view of the above, the appellant is perfectly justified in submitting that the issue raised in the appeal is covered in his favour by the decision of this tribunal in associated strips ltd. we, therefore, set aside the impugned order and allow the appeal.
1. Challenge at the instance of the assessee is against the Order-in-Appeal No. 757-C.E./DLH/2001, dated 3-9-2001 passed by the Commissioner of Central Excise, New Delhi. It is contended on behalf of the appellant that the issue raised in this appeal is covered in its favour by the decision of this Tribunal in Associated Strips Ltd. and Anr. v. CCE, New Delhi [2002 (143) E.L.T. 131 (Tribunal) = 2002 (49) RLT 506(CEGAT-Del.)] 2. On going through the terms of the purchase contract between the parties, it is clear that the price is ex-factory. It is true that the Transit risk insurance policy is taken by the seller, appellant. That itself will not decide the issue. In majority of the transactions the freight has been paid by the buyer.
3. In the light of the terms of the contract between the parties, it is clear that the sale has taken place at the factory gate and not at the buyers place. In view of the above, the appellant is perfectly justified in submitting that the issue raised in the appeal is covered in his favour by the decision of this Tribunal in Associated Strips Ltd. We, therefore, set aside the impugned order and allow the appeal.