Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 1000 - CESTAT AHMEDABADBenefit of N/N. 30/2004-C.E., dated 9-7-2004 - denial on the ground that condition of notification not fulfilled - Commissioner has observed that such initially availing of credit and subsequent reversal at the time of clearance of the final product does not satisfy the condition of the notification - Held that: - the above issue is no more res integra and stands settled by the Larger Bench decision of the Tribunal in the case of Nicholas Piramel (I). Ltd. v. CCE, Thane [2008 (8) TMI 97 - CESTAT MUMBAI]. Law stands declared by the Larger Bench that in case of common inputs used in dutiable and exempted goods, if the credit in respect of inputs used in exempted goods stand reversed before removal of such goods, it will amount as if no credit has ever been availed. Valuation - demand on the ground that they have recovered handling charges from their buyers for handling of the goods within the factory premises - Held that: - Where no such freight charges are being reflected in the invoices, it has to be taken as if the same are part of the handling charges, which might include unloading at the customers’ premises and transit insurance etc. The dispute has not been examined by the Commissioner from the above angle. Part matter on remand and part matter allowed.
|