Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 202 - AT - Central ExciseArea based exemption - Refund - Benefits under exemption Notification No. 56/2002-CE dated 14.11.2002 - refund of central excise duty of the said amount remitted, in excess of the duty liability, by including the value of outward freight incurred on fungicides, herbicides, insecticides, PGR etc. manufactured by it - Inclusion of ineligible freight - Additional Commissioner dropped the proceedings by recording the finding that purchase orders do not mention freight separately from the purchase value; these orders were on FOR basis; and in particular, there was no evidence to establish that the value of freight was charged separately from buyers of the final products manufactured by the assessee. Held that:- Following decision of Hard Castle Petrofer Pvt. Ltd. vs. C.C.E. & S.T. [2014 (4) TMI 336 - CESTAT NEW DELHI], Ultimate Flexipack Lted. Vs. C.C.E.& S.T., J & K [2014 (4) TMI 654 - CESTAT NEW DELHI] and First Flexipack Corporation vs. C.C.E. & S.T., J & K [2014 (12) TMI 839 - CESTAT NEW DELHI] - where an assessee was required to pay duty on FOR price which would include the element of freight from the factory gate to the customers premises, the provisions of Section 4(3)(c) would apply, to identify the place of removal as the place of delivery to the customers place on FOR price of the transaction. - Excise duty remitted by the assessee was in accordance with law and legally entitled to refund of such duty remitted, under provisions of Notification No.56/2002-CE. The primary order passed by the Additional Commissioner is therefore impeccable and the impugned order passed by the ld. Commissioner (Appeals) is flawed and unsustainable - Decided in favour of assesse.
|