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2015 (5) TMI 177 - AT - Central ExciseValuation of goods - Inclusion of transportation cost of input sent to the job worker’s premises and handling charges incurred by the job worker-appellant for un-loading the goods by its own workers - Held that:- Written submissions filed by the appellant does not disclose whether the transportation cost can be disintegrated from the contact between the manufacturer and the job worker appellant. Unless there is a clear disintegration made out by evidence, the appellant fails on this count. - In so far as handling charges is concerned, it is integrally connected with the input coming to the premises of the job worker. This cannot be disintegrated. For no disintegration, appeal fails on this count also. It does not make difference to law as to whether unloading is done by workers from outside or own workers of appellant since every activity involves cost whether expressed for intrinsic. - Following decision of Ujjagar Prints case [1989 (1) TMI 124 - SUPREME COURT OF INDIA] - Decided against assessee.
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