Associated Strips Ltd. vs Commissioner Of Central Excise, New ... on 13 March, 2002
3. A common issue arising in these appeals before us is whether sale by the appellant to different Government departments took place at the factory gate of the appellant or at the buyer's place. The tests that are to be applied to examine where sale and purchase as defined in Section 2(h) of the Central Excise Act have taken place, have been elaborately discussed in our order in Associated Strips Ltd. v. CCE New Delhi [2002 (143) E.L.T. 131 (T) = 2002 (49) RLT 506].