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2015 (10) TMI 1226 - AT - Central ExciseValuation - Payment of duty on dutiable and exempted final product - whether the transportation charges and loading/unloading charges would be included in the price of exempted goods for payment of 8% of the amount under Rule 6 of the CENVAT Credit Rules, 2004 - Held that:- Tribunal in the case of Areva T&D India Ltd (2009 (7) TMI 1127 - CESTAT CHENNAI) held that freight and insurance charges do not form part of the assessable value for the purpose of payment of 8% amount in terms of Rule 6(3) of the said Rules, 2004. The Rule was amended on 01.04.2008. On a query from the Bench, the learned Advocate submits that the present case relates to prior to 01.04.2008. The learned Authorised Representative for the Revenue relied upon the decision of the Tribunal in the case of Timex Watches Ltd Vs CCE Noida - [2004 (8) TMI 204 - CESTAT, NEW DELHI]. We find that the Tribunal in the case of Areva T&D India Ltd had analised this issue in detail - demand of duty alongwith interest and penalty cannot be sustained. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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