TMI Blog2009 (8) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... pted 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. - E/634-635/2009 - A/1884-1885/2009-WZB/AHD - Dated:- 21-8-2009 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 reported in 2008 (232) E.L.T. 37 (Tri. - LB). 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. By applying the ratio of the above decision and in view of the accepted position, as recorded in the impugned order of Commissioner that such credit was reversed by the appellant, we find no justifiable reasons to deny the benefit of Notification No. 30/94 and to confirm the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shore Maheshwari deposed to the above fact that the charges shown in the invoices were actually transportation and insurance charges, which were not required to be added in the assessable value. 5. The above plea of the appellant do not stand accepted by the Commissioner on the ground that they have not been able to substantiate their plea by production of any evidence to show that the same were towards freight and insurance. He has also observed that in some of the invoices the appellant has shown the freight charges separately which factor goes to show that the handling charges were not covering the transportation. 6. Dealing with the above arguments of the adjudicating authority, learned advocate submits that wherever the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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